chunking a very large xml document

I have a single large xml file of the following structure:

<product id="m001">
	<record id="m002">
		<el1>aaa</el1>
		<el2>bbb</el2>
	</record>
	
	<record id="m003">
		<el1>ccc</el1>
		<el2>ddd</el2>
	</record>
</product>

I would like to split this up, so that 
(1) each record is saved as a separate file named [value-of-id].xml
(2) each of these new files should have a doctype declaration (ideally one I can change with a parameter)
(3) a manifest file is generated with a list of all record files produced.

I realise this is something like what the chunking stylesheets achieve in docbook, but those are so complex that a newbie like me can't really understand where to start adapting them. I would be really grateful for any pointers or example stylesheets that you may have.

Many thanks,

Munna
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