I would like to convert excel data to xml in the following format

More specific, I want to export excel to the format of xml to be like this:

Anyone would kindly help me. I am struggling

<?xml version="1.0" encoding="UTF-8"?>
<root>
<listbox1 value='handtools'>
<opt>Spanners</opt>
<opt>Screwdrivers</opt>
<opt>Chisels</opt>
</listbox1>

<listbox1 value='powertools'>
<opt></opt>
<opt>Drills</opt>
<opt>Grinders</opt>
<opt>Jigsaws</opt>
</listbox1>

<listbox2 value='Drills' listbox1='powertools'>
<opt>Pillar Drills</opt>
<opt>Corded Drills</opt>
<opt>Cordless Drills</opt>
<opt>SDS Drills</opt>
</listbox2>