Firstly, you haven't given a very clear specification of your requirements. Showing the required output file is usually enough to give people a clue as to what you're wanting.
Secondly, if you don't supply the XSLT code you have written so far, then it's very difficult for people to see where you are having problems or learning difficulties.
Thirdly: "Please don't use a template". Sorry, but writing sorting and grouping in XSLT 1.0 is hard enough if you use the full language, but trying to do it without templates is like asking someone to show you how to play a Beethoven piano concerto with one hand.
Michael Kay
http://www.saxonica.com/
Author, XSLT Programmer's Reference and XPath 2.0 Programmer's Reference