Is there any OSM editor for iOS/iPadOS which can import and/or export .osm files?
Go Map!! Is the most versatile editor on iOS, but cannot open .osm files AFAIK. Nor does any other editor listed on iOS - OpenStreetMap Wiki allow that.
Why are you looking for that functionality?
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I’ve recently found that preparing a draft in JOSM using imagery, then adding more elements and more precise tags while surveying, and then cleaning up and uploading the changeset again in JOSM is (probably) the best method for me.
I think that with the currently available editors on iOS your best course of action is to do this in three changesets. OpenStreetMap is an iterative process after all 
Both Go Map!! and Every Door also show imagery, so you can do precise surveying with them.
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