I think know what you are trying to achieve, and I would suggest modifying your 'List 2' structure. Having explicitly named fields relating to years is a very bad design.
I would change your list 2 structure to have 3 fields:
Item_Desc - String
Year - Whole Number
Cost - Currency
Then the items in List 2 would look like:
Item_Desc, Year, Cost
Item_1, 2013, $500
Item_1, 2014, $550
Item_2, 2012, $100
Item_2, 2013, $250
To get the cost of Item_2 for 2012 the Xpath would be:
xdXDocument:GetDOM("List_2")/dfs:myFields/dfs:dataFields/d:SharePointListItem_RW/d:Cost[../d:Item_Desc = "Item_2" and ../d:Year = 2012]
That makes llokups much easier. Obviously then you have to manage all the list item in List_2, but that should be easier than having all those explicitly named fields.
Cheers