Need to format data result set into XML.

How do you format result set into XML data.  Problem is that column data are elements and not the column name itself.

Here is some sample data:

KEY,DATE,FIELD_SEQ,FIELD_DEF,FIELD_VALUE

1,05-JUN-2012,1,SOME_NAME_1,abcd

1,05-JUN-2012,2,SOME_NAME_2,1234

1.05-JUN-2012,3,SOME_NAME_3,edfg

1,05-JUN-2012,4,SOME_NAME_4,5678

2,05-JUN-2012,1,SOME_NAME_2,abcd

2,05-JUN-2012,2,SOME_NAME_3,1234

2.05-JUN-2012,3,SOME_NAME_4,edfg

2,05-JUN-2012,4,SOME_NAME_5,5678

2,05-JUN-2012,5,SOME_NAME_6,abcd

3,05-JUN-2012,1,SOME_NAME_1,1234

3.05-JUN-2012,2,SOME_NAME_2,edfg

3,05-JUN-2012,3,SOME_NAME_3,5678

4,05-JUN-2012,1,SOME_NAME_1,abcd

4,05-JUN-2012,2,SOME_NAME_2,1234

4.05-JUN-2012,3,SOME_NAME_3,edfg

4,05-JUN-2012,4,SOME_NAME_4,5678

5,05-JUN-2012,1,SOME_NAME_1,abcd

5,05-JUN-2012,2,SOME_NAME_2,1234

5.05-JUN-2012,3,SOME_NAME_3,edfg