Mapping Requirement

Hi All,

I am trying to achieve one XSLT mapping requirement for the below source structure.The values under "Level" and "Parent" source field dynamically determine the target structure node "SPM" and its hierachy on the target side.

<?xml version="1.0" encoding="UTF-8"?>
<ns0:MT_Test xmlns:ns0="http://test">
   <Header>
      <Name>xx</Name>
      <Age>12</Age>
      <Item>
         <Level>1</Level>
         <Parent>0</Parent>
         <Company>A</Company>
      </Item>
      <Item>
         <Level>2</Level>
         <Parent>1</Parent>
         <Company>B</Company>
      </Item>
      <Item>
         <Level>3</Level>
         <Parent>2</Parent>
         <Company>C</Company>
      </Item>
      <Item>
         <Level>2</Level>
         <Parent>1</Parent>
         <Company>D</Company>
      </Item>
      <Item>
         <Level>3</Level>
         <Parent>2</Parent>
         <Company>E</Company>
      </Item>
      <Item>
         <Level>3</Level>
         <Parent>2</Parent>
         <Company>F</Company>
      </Item>
   </Header>
</ns0:MT_Test>

Target:

<?xml version="1.0" encoding="UTF-8"?>
<MT_Target xmlns:ns0="http://test">
   <Records>
      <Name>xx</Name>
      <Age>12</Age>
      <SPM>
         <Level>1</Level>
         <Parent>0</Parent>
         <Company>A</Company>
              <SPM>
            <Level>2</Level>
            <Parent>1</Parent>
            <Company>B</Company>
                   <SPM>
                   <Level>3</Level>
                   <Parent>2</Parent>
                   <Company>C</Company>
                    </SPM>
             </SPM>
               <SPM>
                  <Level>2</Level>
                  <Parent>1</Parent>
                  <Company>D</Company>
                  <SPM>
                     <Level>3</Level>
                     <Parent>2</Parent>
                     <Company>E</Company>
                  </SPM>
                     <SPM>
                     <Level>3</Level>
                     <Parent>2</Parent>
                     <Company>F</Company>
                </SPM> 
         </SPM>
      </SPM>
   </Records>
</MT_Target>

Please help.

Thanks!!