use XML::Twig;
use IO::Tee;

open my $frufile, '>', 'fruit.xml' or die "fruit $!";
open my $vegfile, '>', 'veg.xml' or die "veg $!";

my $tee = IO::Tee->new($frufile, $vegfile);
select $tee;

my $twig=XML::Twig->new(
  twig_handlers =>
    {
      thing  => \&magic,
      _default_  => sub { $_[0]->flush; 1; },
    },
  pretty_print => 'indented',
  empty_tags   => 'normal',
);

$twig->parse( *DATA );

sub magic {
        my ($thing, $element) = @_;
        for ($element->{att}{type}) {
                if (/fruit/) {
                        $thing->flush($frufile);
                } elsif (/vegetable/) {
                        $thing->flush($vegfile);
                } else {
                        $thing->purge;
                }
        }
        1;
}

__DATA__
<batch>
  <header>
    <foo>1</foo>
    <bar>2</bar>
    <baz>3</baz>
  </header>
  <thing type="fruit"     >Im an apple!</thing>
  <thing type="city"      >Toronto</thing>
  <thing type="vegetable" >Im a carrot!</thing>
  <thing type="city"      >Melrose</thing>
  <thing type="vegetable" >Im a potato!</thing>
  <thing type="fruit"     >Im a pear!</thing>
  <thing type="vegetable" >Im a pickle!</thing>
  <thing type="city"      >Patna</thing>
  <thing type="fruit"     >Im a banana!</thing>
  <thing type="vegetable" >Im an eggplant!</thing>
  <thing type="city"      >Taumatawhakatangihangakoauauotamateaturipukakapikimaungahoronukupokaiwhenuakitanatahu</thing>
  <trailer>
    <chrzaszcz>A</chrzaszcz>
    <zdzblo>B</zdzblo>
  </trailer>
</batch>