<xsl:stylesheet
  version="1.0"
  xmlns:xsl="http://www.w3.org/1999/XSL/Transform">

<xsl:template match="items">
  <xsl:for-each select="item">
    <xsl:sort select="."/>
    <p>
      <xsl:number value="position()" format="1. "/>
      <xsl:value-of select="."/>
    </p>
  </xsl:for-each>
</xsl:template>

</xsl:stylesheet>