construct xml for unknow depth

[Floyd]

I have a column with values like:\[code\]/root,/root/first,/root/first/one,\[/code\]I don't know the depth of the xml path. I need to construct a xml like\[code\]<root> <first> <one></one> </first></root>\[/code\]Any tsql help to group all child elements to their parents will be helpfulthank you