Currently I don't know enough C# to write the code for you but as a guess....
You had this line in one of your earlier posts:
var keyz = from mXml in xd.Descendants("KEY");
If instead you replace "KEY" for "VALUE", this is assuming keyz is an array of pointers into the XML document. By selecting each entry in keyz is it possible to get the associated node which contains "KEY" for each "VALUE" node and therefore the name associated with the "KEY", then go on to finding the parent multiple entry node name. Once you have these three things you can interpret the data and store the information in a data structure.