ART designed the 2-Way CleanBOX to connect RCA to XLR, unbalanced to balanced, or to properly match signal levels. RCA-to-XLR takes RCA signal, matches the signal levels, and then provides a balanced XLR output. Simply reverse connections to convert balanced XLR to unbalanced RCA and match signal levels.
Its 2-channel operation will even allow you to use it as a simple mixer into a single mixer/recorder input, even with channels converting in opposite directions!