Are you able to supply some examples of the two input files?

The gist of the process(es) will be to read the data in, create the required geometries, then usining the GPX writer, write the geometries out to the required file(s)

I cannot add the WPT. file But this is the same version in txt.

Have a look at the attached .fmw

Reads in the text file using a text file reader (could also use CSV reader if there was a header line) then splits each row into each attribute (splits on a comma) then assigns the list element to an attribute (just lat/long in the example) then creates a point and writes it to gpx