xhtml_splitter.xsl

<xsl:stylesheet version="1.0" xmlns:xsl="http://www.w3.org/1999/XSL/Transform">
  <xsl:output method="xml" encoding="UTF-8"/>

  <xsl:strip-space elements="*"/>

  <xsl:variable name="newline">
    <xsl:text>
</xsl:text>
  </xsl:variable>

<!-- just copy as is -->
<xsl:template match="@*|node()">
  <xsl:copy>
    <xsl:apply-templates select="@*|node()"/>
  </xsl:copy>
</xsl:template>

<!-- these are the tags we want on a new line -->
<xsl:template match="address|blockquote|br|center|div|dl|h1|h2|h3|h4|h5|h6|hr|ol|p|pre|table|ul">
  <xsl:value-of select="$newline"/>
  <xsl:copy>
    <xsl:apply-templates select="@*|node()"/>
  </xsl:copy>
</xsl:template>

</xsl:stylesheet>