why do you want to create zxp from aip in first place?
Because Latest version of Illustrator didn't support Flex based interface.
A ZXP is just a renamed zip file, but it expects a Manifest.xml file that describes the contents. If you look in this PDF, you can find a section on the subject (Chapter 5 Creating a Manifest File)
Hopefully that gets you where you need to be.
I got it and I am familiar with this.
But Now I have a extension using already with a Plugin developed in Flex , the Latest version of Illustrator ( 20 or latest ) didn't support Flex based extension, So I want to working extension in html5 (supported by latest version.)
Oh, well, that I'm afraid I can't help you with. All our work is done in C++, including all the UI & panels. I'm not sure how ZXP helps, I think you just need to rewrite the plugin using HTML5, but I'll admit I I don't know anything about that.
So you have a working plugin using a flex ui and you want to convert the UI to html5. Why are you asking how to create a zxp file from an aip file?