XML Query Attach appropriate ID - sql-server

Question

I seem struggle with XML. I am looking to get appropriate ID attached to each row
Declare #User table (id int,First_Name varchar(50),Last_Name varchar(50),EMail varchar(50))
Insert into #User values
(1,'John','Smith','john.smith#gmail.com'),
(2,'Jane','Doe' ,'jane.doe#gmail.com')
Declare #XML xml
Set #XML = (Select * from #User for XML RAW)
Select ID = 1 -- < dummy need actual id
,Item = cast(x.v.query('local-name(.)') as varchar(100))
,Value = x.v.value('.','varchar(150)')
From #xml.nodes('//#*') x(v)
My current result is.
ID Item Value
1 id 1
1 First_Name John
1 Last_Name Smith
1 EMail john.smith#gmail.com
1 id 2
1 First_Name Jane
1 Last_Name Doe
1 EMail jane.doe#gmail.com
My Desired result would be.
ID Item Value
1 id 1
1 First_Name John
1 Last_Name Smith
1 EMail john.smith#gmail.com
2 id 2
2 First_Name Jane
2 Last_Name Doe
2 EMail jane.doe#gmail.com

Answer 1

Try it like this:
Btw: You were pretty close!
Declare #User table (id int,First_Name varchar(50),Last_Name varchar(50),EMail varchar(50))
Insert into #User values
(1,'John','Smith','john.smith#gmail.com'),
(2,'Jane','Doe' ,'jane.doe#gmail.com')
Declare #XML xml
Set #XML = (Select * from #User for XML RAW)
SELECT #XML;
/*
<row id="1" First_Name="John" Last_Name="Smith" EMail="john.smith#gmail.com" />
<row id="2" First_Name="Jane" Last_Name="Doe" EMail="jane.doe#gmail.com" />
*/
The first .nodes() will return with all row elements in single rows
The CROSS APPLY .nodes(./#*) will do a row based search for all attributes and deliver them as single rows.
Select r.value('#id','int') AS ID
,Attr.value('local-name(.)','varchar(max)') AS Item
,Attr.value('.','varchar(max)') AS Value
FROM #XML.nodes('/row') AS A(r)
CROSS APPLY A.r.nodes('./#*') AS B(Attr)

Answer 2

Just came across this question. Though answer to this question was already given, thought to answer it with different approach without using xquery.
You can achieve the same result using CROSS APPLY and Table Value Constructor like this -
Declare #User table (id int,First_Name varchar(50),Last_Name varchar(50),EMail varchar(50))
Insert into #User values
(1,'John','Smith','john.smith#gmail.com'),
(2,'Jane','Doe' ,'jane.doe#gmail.com')
SELECT r.ID, t.* FROM #User r
CROSS APPLY (
VALUES ('ID', cast(id as varchar)),
('First_Name', First_Name),
('Last_Name', Last_Name),
('EMail', EMail)
) t(Item, Value)
Result
ID Item Value
---------------------
1 ID 1
1 First_Name John
1 Last_Name Smith
1 EMail john.smith#gmail.com
2 ID 2
2 First_Name Jane
2 Last_Name Doe
2 EMail jane.doe#gmail.com