Transform XML to DXL using XSLT

Hi Gurus,

I have been reading the suggestions posted by you gurus and I have
received suggestion for my previous problems also.

Now I am stuck with a new problem and I am not able to find any solution for
it.

I want to use XSLT to transform XML file to DXL (Domino XML) file. Dxl
file is also a xml file used by Lotus Notes.
For example what could be the xslt for converting document A into document B.

Document A:

<ItemList>
        <Level>Level 1</Level>
        <PartNumber>987654321</PartNumber>
</ItemList>

Document B:

<documents>
    <document>
        <item name="Level"><text>Level 1</text></item>
        <item name="PartNumber"><text>987654321</text></item>
    </document>
</documents>

Thanks in advance.

Cheers,
Rob