separation to several textfiles

Relatively new to XSLT I wonder if it would be possible to transform an
XML input to several text files.

Example:

<files path="/p">
    <file name="f1.txt">this is the first file</file>   
    <file name="f1.txt">this is the second file</file>
</files>

should be transformed to two files:

/p/f1.txt:
this is the first file

/p/f2.txt:
this is the second file


In transformations I'm able to specify one output file.
Do I have to program an utility or is there trick
in transformation?