Well actually I didn't think that would work but it does seems to work:
for this example input xml:
<root>
<item/>
<item>
<item/>
</item>
<item/>
<item/>
<item/>
</root>
and using this XSLT to test the transformation:
<xsl:stylesheet version="2.0" xmlns:xsl="http://www.w3.org/1999/XSL/Transform">
<xsl:output method="xml" version="1.0" encoding="UTF-8" indent="yes"/>
<xsl:template match="/">
<result>
<xsl:apply-templates/>
</result>
</xsl:template>
<xsl:template match="item">
<xsl:variable name="currItem">
<xsl:number count="item" level="multiple"/>
</xsl:variable>
<item numer="{$currItem+1}"/>
<xsl:apply-templates/>
</xsl:template>
</xsl:stylesheet>
you can achieve that. Note the $currItem+1, that's where the initialization takes place.
so the result is:
<?xml version="1.0" encoding="UTF-8"?>
<result>
<item numer="2"/>
<item numer="3"/>
<item numer="3.1"/>
<item numer="4"/>
<item numer="5"/>
<item numer="6"/>
</result>
Regards