Graphical mapping question

Hi gurus

we have a following requierement;

Sender system send us

<root>
	<item>
         <value>a</value>
	</item>
	<item>
         <value>b</value>
 	</item>	
	<item>
         <value>c</value>
 	</item>

</root> 

Receiver System need following structure

<root>
  <Destination>
     <value>a</value>
       <item>
         <value>a</value>
       </item>
  <Destination>
     <value>b</value>
       <item>
         <value>b</value>
 	</item>
  <Destination>
     <value>c</value>
        <item>
         <value>c</value>
 	</item>
</root>

Who can help me?

Thanx in advance for any hints!

Regards