sip.php

<?php
  // From http://ertw.com/blog/2013/11/05/using-an-ip-phone-with-twilio/
  // Connect an incoming call to your SIP phone through Twilio
  $called = preg_replace('/sip:1?(.*?)@.*/', '{$1}', $_POST['Called']);
 
  header("content-type: text/xml");
  echo "<?xml version=\"1.0\" encoding=\"UTF-8\"?>\n";
  
?>
<Response>
  <Dial timeout="10" record="false" callerId="YOURTWILIONUMBER"><?= $called ?></Dial>
</Response>