Below is the actual xml:
ABC
CS
Here is an XSLT 1.0 stylesheet that will do what you asked:
34
Insurance
Obviously the logic will vary depending on where you will be getting the new data from, and where it needs to go. The above stylesheet merely inserts an element after every element, and a element after every element.
(Limitation: if your document could have or elements within other or elements, only the outermost ones will have this special processing. I don't think you intend for your document to have this kind of recursive structure, so it wouldn't affect you, but it's worth mentioning just in case.)