my (@data, @hdrs) ;
for(<DATA>) {
   chomp;
   unless ($first) {@hdrs = split q~,~; $first++; next};
   @data = split q~,~;
   print qq~<record>\n~;
   for(1,3) {print qq!<$hdrs[$_]> $data[$_] </$hdrs[$_]>\n!};
   print qq~</record>\n~;
   ++$first;
}
__DATA__
Name,Company,Email,Phone
A,X,a.x@aol.com,1111
B,Y,b.y@aol.com,0
C,Z,c.z@aol.com,2222