Even though I show xsltproc approach here the 2 involved files could just as easily be the XSLT and data source in FileMaker's XML import.
Note you can use the following link for the XSLT in FileMaker's import: https://gist.githubusercontent.com/TyrfingMjolnir/98bfc677669e91df1dc55d0f24d62747/raw/19c387c7990ed9ad34f7147eae6ce6a73ba1a8aa/datavalues2fmpxmlresult.xslt
$ xsltproc datavalues2fmpxmlresult.xslt 106624.xml
<?xml version="1.0" encoding="utf-8"?>
<FMPXMLRESULT xmlns="http://www.filemaker.com/fmpxmlresult">
<ERRORCODE>0</ERRORCODE>
<PRODUCT BUILD="" NAME="" VERSION=""/>
<DATABASE DATEFORMAT="M/d/yyyy" LAYOUT="" NAME="" RECORDS="1" TIMEFORMAT="h:mm:ss a"/>
<METADATA>
<FIELD EMPTYOK="YES" MAXREPEAT="1" NAME="relaystate" TYPE="NUMBER"/>
<FIELD EMPTYOK="YES" MAXREPEAT="1" NAME="inputstate" TYPE="NUMBER"/>
<FIELD EMPTYOK="YES" MAXREPEAT="1" NAME="rebootstate" TYPE="NUMBER"/>
<FIELD EMPTYOK="YES" MAXREPEAT="1" NAME="totalreboots" TYPE="NUMBER"/>
</METADATA>
<RESULTSET FOUND="1">
<ROW MODID="0" RECORDID="1">
<COL>
<DATA>1</DATA>
</COL>
<COL>
<DATA>0</DATA>
</COL>
<COL>
<DATA>0</DATA>
</COL>
<COL>
<DATA>0</DATA>
</COL>
</ROW>
</RESULTSET>
</FMPXMLRESULT>