title: Convert flat text file to XML in C#
body: <p>I have a <code>.txt</code> file and I have to change it in <code>xml</code> file. My <code>.txt</code> file is <code>pipe-delimited ("|", vertical bar)</code> flat text file.
  Like this:</p>
  
  <pre><code>169055|759656025621|Dos|Justamente Tres|Kill Rock Stars|256|PUNK|CD-JEWEL CASE|06/24/1996|D
  </code></pre>
  
  <p>Now I have to change this text file into xml file and also I have to add parent-child node for this xml.
  I have to use Linq to xml and XElement.
  Please help me out.</p>