Try:
="<opt mfr="""&LEFT(L5,FIND(CHAR(10),L5)-1)&""" pnv="""&LEFT(K5,FIND(CHAR(10),K5)-1)&"""/>" &CHAR(10)&"<opt mfr="""&MID(L5,FIND(CHAR(10),L5)+1,255)&"""pnv="& MID(K5,FIND(CHAR(10),K5)+1,255)&"""/>"
copied down
Format the result cells by Wrapping text
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