Combining Sibling XML Tags

[Nallman]

I have Source XML like below:\[code\]<ROOT> <RECORD> <Tag1>Tag1 Value</Tag1> <Tag2> <TagA1>TagA1 Value</TagA1> <TagA2>TagA2 Value</TagA2> <TagA3>TagA3 Value</TagA3> </Tag2> <Tag1>Tag1 Value</Tag1> </RECORD><RECORD> <Tag1>Tag1 Value</Tag1> <Tag2> <TagA1>TagA1 Value</TagA1> <TagA2>TagA2 Value</TagA2> </Tag2> <Tag1>Tag1 Value</Tag1></RECORD></ROOT>\[/code\]I need this into like below::\[code\]<ROOT> <RECORD> <Tag1>Tag1 Value</Tag1> <Tag2>TagA1 Value | TagA2 Value | TagA3 Value</Tag2> <Tag1>Tag1 Value</Tag1> </RECORD><RECORD> <Tag1>Tag1 Value</Tag1> <Tag2>TagA1 Value | TagA2 Value</Tag2> <Tag1>Tag1 Value</Tag1></RECORD></ROOT>\[/code\]I have to get original XML to this form how we can achieve that using XSLT ?