1)Parse the XML.
2)Transform each subitem to flat file format.
3)Write enfire subitems data to flat file
Arjun, it would be beneficial to think of these as a single process. The creation of the files will be part of the parsing process. In other words as the parser is reading the XML-based data, it is writing to the files. When the parsing is completed the files have been created. A well-written SAX-based application should be able to process 75 MB in less than 60 seconds.
If you need some help with writing the SAX application, check out the following web page for more information. Good luck!
http://www.retrievalsystems.com/