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Best way to go about this?

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http://www.unix.com – I am processing a very large file, which is a text csv report of a database. I would like to parse this csv file into a bunch of XML files. I am trying to decide the most efficient way to go about doing this. Should I open all the XML files at the same time, and as I encounter data I write to whichever descriptor? This approach would only require iterating through the csv file once. But I would be maintaining a bunch of descriptors at the same time, is that efficient? Should I open and close a descriptor each time I need to write a piece of information to one of the XML files? This appr (HowTos)