csv2xml.xsl

<xsl:stylesheet xmlns:xsl="http://www.w3.org/1999/XSL/Transform" version="2.0">
  <xsl:output indent="yes"/>
  <xsl:param name="file" select="'example.csv'"/>

  <xsl:template match="/">
    <xsl:for-each select="tokenize(unparsed-text($file),'\r?\n')">
      <row>
        <xsl:for-each select="tokenize(.,',')">
          <item>
            <xsl:value-of select="."/>
          </item>
        </xsl:for-each>
      </row>
    </xsl:for-each>
  </xsl:template>
</xsl:stylesheet>

PXSL source

stylesheet -xmlns:xsl=http://www.w3.org/1999/XSL/Transform -version=2.0
  output -indent=yes
  param file 'example.csv'

  template /
    for-each tokenize(unparsed-text($file),'\r?\n')
      row
        for-each tokenize(.,',')
          item
            value-of .