foreach loop through multiple variables

I would like to create a loop that would combine two variables for example, i have the following xml, that i would like to import:

<row>
<item>a</item>
<price>1</price>
<item>b</item>
<price>2</price>
</row>

I would like to create a loop that would produce the following output:

<item1> = <price1>
<item2> = <price2>

Thus far, all of my attempts had resulted in the following, which is incorrect:

<item1><item2> = <price1><price2>

Dear support, please assist with creating a loop that would produce the desirable output.

Many thanks.

Axel.

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