Flatfile to complxe structure

Hi

is it possible to convert a flatfile:

fieldA,fieldB,fieldC(subfield,subfield,...,subfield)

fieldA,fieldB,fieldC(subfield,subfield,...,subfield)

...

to a datatype like this with a various number of maindata and a various number of subdata?

<documentName>...

<recordset>

<maindata>

<field-nameA1>field-value</field-nameA1>

<field-nameA2>field-value</field-nameA2>

<field-nameA3>field-value</field-nameA3>

<subdata>

<subfield>value</subfiled>

...

<subfield>value</subfiled>

</subdata>

</maindata>

</recordset>

<recordset>

...

</recordset>

</documentName>

Greets

J.