According to the Adobe Commerce documentation, to create a new xml configuration file, the Architect needs to create a Data class and a Reader class for the custom module. The Data class is responsible for storing and retrieving the configuration data from the cache or the Reader class. The Data class should implement the “\Magento\Framework\Config\Data” interface or extend the “\Magento\Framework\Config\Data” class. The Reader class is responsible for reading and validating the xml configuration files from the file system. The Reader class should implement the '\Magento\Framework\Config\Reader\Filesystem" interface or extend the '\Magento\Framework\Config\Reader\Filesystem" class. The Architect also needs to declare the Data class and the Reader class in the di.xml file of the custom module, and specify the name of the xml configuration file, the converter class, and the schema locator class for the Reader class.

References:

Configuration types | Adobe Commerce - Experience League

Create configuration types | Adobe Commerce - Experience League