Multiple IDOC

Hi,

I have a new requirement for a file to Idoc scenario.

1) In the sender side I have records like that -

       Record

             Reading1

             Value1

             Reading2

             Value2

             Reading3

             Value3

where Reading and value are optional ,, but there there will always be value on Reading1 and on Value1  ,,, rest are optional means value may or may not be come.

2 ) This thing have to be mapped on a Idoc whose structure is like that -

     IdocHeader

            Idoc

                Reading

                Value

Here multiple Idoc will be created depending on the value of the sender side .

Is there any UDF or something that can be applied here ? I am using 7.3 ... Please help .