XML Feed Structure

Is it possible to create a XML feed in the following structure:

<item>
<product>
<make>make1</make>
<model>model1</model>
<model>model2</model>
<model>model3</model>
</product>
<product>
<make>make2</make>
<model>model1</model>
<model>model2</model>
</product>
</item>

Also how would I parse this so that in first table I have all the makes and in the second table I have all the models related to the make selected

Thanks in advance