using System;

using System.Linq;

using System.Xml;

using System.Xml.Linq;

using Newtonsoft.Json.Linq;

public class Program

{

    public static void Main()

    {

            string jsonResult = @"

            [

              {

                ""car"": {

                  ""features"": [

                    {

                      ""code"": ""1""

                    },

                    {

                      ""code"": ""2""

                    }

                  ]

                }

              },

              {

                ""car"": {

                  ""features"": [

                    {

                      ""code"": ""3""

                    },

                    {

                      ""code"": ""2""

                    }

                  ]

                }

              }

            ]";

​

            var ja = JArray.Parse(jsonResult);

            var xml = new XDocument(

                new XElement("cars", 

                    ja.Select(c => 

                        new XElement("car",

                            new XElement("features", 

                                c["car"]["features"].Select(f => 

                                    new XElement("feature", 

                                        new XElement("code", (string)f["code"])

                                    )

                                )

                            )

                        )

                    )

                )

            );

​

            Console.WriteLine(xml.ToString());

    }

}