You can use Hash Map for this.
Create a class that first reads the headers(i.e username, password etc...) then the data, and map them together.
public HashMap<String, String> variables = new HashMap<String, String>();
variables.put("Username", "//div[@username]");
variables.put("Password", "//div[@password]");
You can add as many elements as you want to a hash map.
Take a look at apache-poi for reading data from Excel and parsing it to the Hash map.