Convert a file with a special format to an XML file

If we now have such a file Food.tab
The contents are as follows:
Room_number Breakfast Lunch Dinner
290 Bagel Pizza Salmon
Chicken Orange Pizza ala King
349 Sweet Roll Salad Tofu and vegetables
Omelet Sausage Veal
702 Eggs Tuna Fish Cheese Sandwich
Each item in the file is split with vbtab
So now we're going to automatically translate it into an XML file like the following
<kitchen xmlns= "The_roach_motel" >
<Room_Service>
<Room_Number>290</Room_Number>
<Breakfast>Bagel</Breakfast>
<Lunch>Pizza</Lunch>
<Dinner>Salmon</Dinner>
</Room_Service>
<Room_Service>