Name attribute is an attribute value template

      <xsl:stylesheet
                  xmlns:xsl="http://www.w3.org/1999/XSL/Transform"
                  version="2.0">
            <xsl:output  method="xml"
                        indent="yes"
                        omit-xml-declaration="yes"/>

            <xsl:template  match="/aaa">
                  <xsl:apply-templates  select="*"/>
            </xsl:template>

            <xsl:template  match="*">
                  <xxx>
                        <xsl:processing-instruction  name="{name()}-X-{.}"
                                    select="position()"/>
                  </xxx>
            </xsl:template>

      </xsl:stylesheet>

      <aaa>
            <bbb>start</bbb>
            <ccc>end</ccc>
      </aaa>

      <xxx><?bbb-X-start 1?></xxx>
      <xxx><?ccc-X-end 2?></xxx>