JSFiddle - React, Tailwind, and code Playground

JavaScript

var doc = document.implementation.createDocument(null, null, null);

function Σ() {
    var node = doc.createElement(arguments[0]), text;
    
    for(var i = 1; i < arguments.length; i++) {
        if(typeof arguments[i] == 'string') {
            node.appendChild(doc.createTextNode(arguments[i]));
        }
        else {
            node.appendChild(arguments[i]);
        }
    }

    return node;
};
        
var root = Σ('report',
    Σ('submitter',
        Σ('name', 'John Doe')
    ),
    Σ('students',
        Σ('student',
            Σ('name', 'Alice'),
            Σ('grade', '80')
        ),
        Σ('student',
            Σ('name', 'Bob'),
            Σ('grade', '90')
        )
    )
);
    
console.log(root);