Edit XML file structure

We have a large XML file which has been exported into a table and column format. We need this manually editing into a structured format for import, there are roughly 40 fields per item and 3300 items.

The current format is as below:


1458
name here
Remaining 30+ field here in same format as above


We need the above converting so that each fields column name is the element name as per below:


1458
Name here
Remaining 30+ field here in same format as per above


Its a matter of find and replace.