The Code below is an XSLT mapping code which can be used to convert the source structure into target structure single node.
Modify the code marked in pink and place your target structure instead. Modify the code in green and place your input structure instead. Remember the data that will be placed inside the target node wil begin from this marked structure . (Here Nodes inside MT_In including itself will be placed )
See the encoding in blue marked text .You can change that according to your requirement (UTF-16 ,ISO-Latin etc)
//Code Begins
<?xml version='1.0' ?>
<xsl:transform version="1.0"
xmlns:xsl="http://www.w3.org/1999/XSL/Transform"
xmlns:sap="http://www.sap.com/sapxsl"
>
<xsl:strip-space elements="*"/>
<xsl:output method="xml" version="1.1" encoding="utf-8"/>
<xsl:template match="/">
<p2:MT_Out xmlns:p2="http://knowhowsapxi.invenio.com">
<Root><Node1>
<xsl:text disable-output-escaping="yes"><![CDATA[<![CDATA[]]></xsl:text>
<xsl:copy-of select="p2:MT_In"/>
<xsl:text disable-output-escaping="yes"><![CDATA[]]]]></xsl:text>
<xsl:text disable-output-escaping="yes"><![CDATA[>]]></xsl:text>
</Node1></Root>
</p2:MT_Out>
</xsl:template>
</xsl:transform>
//Code Ends
The input structure looks like