Hi @Gayara Kumari,
Please try the following solution.
<?xml version="1.0"?>
<root>
<PONumber>4501581467, 4501581480, 4501644842, 4501581270</PONumber>
</root>
XSLT
<?xml version="1.0"?>
<xsl:stylesheet version="1.0" xmlns:xsl="http://www.w3.org/1999/XSL/Transform">
<xsl:output method="xml" encoding="utf-8" indent="yes"
omit-xml-declaration="no"/>
<xsl:strip-space elements="*"/>
<xsl:variable name="string" select="/root/PONumber"/>
<xsl:variable name="cnt" select="1"/>
<xsl:template match="/">
<OrderNumberCollection>
<xsl:call-template name="tokenize">
<xsl:with-param name="string" select="$string"/>
<xsl:with-param name="delim" select="','"/>
<xsl:with-param name="cnt" select="$cnt"/>
</xsl:call-template>
</OrderNumberCollection>
</xsl:template>
<xsl:template name="tokenize">
<xsl:param name="string"/>
<xsl:param name="delim"/>
<xsl:param name="cnt"/>
<xsl:choose>
<xsl:when test="contains($string, $delim)">
<OrderNumber>
<Sequence>
<xsl:value-of select="$cnt"/>
</Sequence>
<OrderReference>
<xsl:value-of select="normalize-space(substring-before($string, $delim))"/>
</OrderReference>
</OrderNumber>
<xsl:call-template name="tokenize">
<xsl:with-param name="string"
select="substring-after($string, $delim)"/>
<xsl:with-param name="delim" select="$delim"/>
<xsl:with-param name="cnt" select="$cnt+1"/>
</xsl:call-template>
</xsl:when>
<xsl:otherwise>
<OrderNumber>
<Sequence>
<xsl:value-of select="$cnt"/>
</Sequence>
<OrderReference>
<xsl:value-of select="normalize-space($string)"/>
</OrderReference>
</OrderNumber>
</xsl:otherwise>
</xsl:choose>
</xsl:template>
</xsl:stylesheet>
Output
<?xml version='1.0' encoding='utf-8' standalone='no' ?>
<OrderNumberCollection>
<OrderNumber>
<Sequence>1</Sequence>
<OrderReference>4501581467</OrderReference>
</OrderNumber>
<OrderNumber>
<Sequence>2</Sequence>
<OrderReference>4501581480</OrderReference>
</OrderNumber>
<OrderNumber>
<Sequence>3</Sequence>
<OrderReference>4501644842</OrderReference>
</OrderNumber>
<OrderNumber>
<Sequence>4</Sequence>
<OrderReference>4501581270</OrderReference>
</OrderNumber>
</OrderNumberCollection>