Time    Object  pmPdDrb pmPdcDlSrb
00:45   EUtranCellFDD=GNL02294_7A_1 2588007 1626
00:45   EUtranCellFDD=GNL02294_7B_1 18550   32
00:45   EUtranCellFDD=GNL02294_7C_1 26199   38
00:45   EUtranCellFDD=GNL02294_9A_1 3857243 751

var reader = File.ReadAllLines(logFile);

var xml1 = new XElement("TopElement",

reader.Select(line => new XElement("Item",

    line.Split('t').Select((column, index) =>

         new XElement("Column" + index,column)))
    )
);