It looks like you know how to solve the problem in the title, but that you have some confusion about how $\mathbb{R}$ is constructed from $\mathbb{Q}$ using Dedekind cuts, and how this allows us to compare rational numbers with real numbers. Perhaps you're also worried that the 'definition' $X_r = \{ x \in \mathbb{Q} \mid x < r \}$ is circular, since it uses a real number $r \in \mathbb{R}$ in the definition of the Dedekind cut.
...so I'm going to go through the Dedekind cut construction of $\mathbb{R}$ from $\mathbb{Q}$, use it to clarify how rational numbers and real numbers can be compared, and clarify what '$X_r$' actually means without being circular about it.
Here we go. Once you've constructed $\mathbb{Q}$, you can define $\mathbb{R}$ to be the set of subsets $D \subseteq \mathbb{Q}$ that are non-empty, bounded above and downward-closed. This is the Dedekind cut** construction. Thus the elements of $\mathbb{R}$ are particular subsets of $\mathbb{Q}$.
From this, we obtain an embedding $\mathbb{Q} \hookrightarrow \mathbb{R}$ defined by
$$a \mapsto X_a := \{ x \in \mathbb{Q} \mid x<a \}$$
This defines what '$X_a$' means when $a \in \mathbb{Q}$.
The ordering on $\mathbb{R}$ is given by inclusion of subsets. We can therefore define the notation '$a \le r$', when $a \in \mathbb{Q}$ and $r \in \mathbb{R}$, to mean $X_a \subseteq r$.
This then allows us to define the notation '$X_r$' for arbitrary $r \in \mathbb{R}$ by
$$X_r := \{ x \in \mathbb{Q} \mid x < r \} \subseteq \mathbb{Q}$$
This is kind of silly, since then we have $X_r = r$. But psychologically it makes sense to do this: we want to think about '$r$' as being a real number, but $X_r$ as being a set of rational numbers.
But now that we've gone through this, the map $\mathbb{R} \to \mathcal{P}(\mathbb{Q})$ given by $r \mapsto X_r$ is an order-preserving injection, and composing with the bijection $\mathcal{P}(\mathbb{Q}) \to \mathcal{P}(\mathbb{N})$ induced by your favourite bijection $\mathbb{Q} \to \mathbb{N}$ gives the desired result.
**Some people like their Dedekind cuts to be pairs $(A,B)$ where $(A,B)$ is a partition of $\mathbb{Q}$ and $A$ satisfies the properties I mentioned. I find this to be redundant, since we can just take $B = \mathbb{Q} \setminus A$, anyway.
edits must change 6 characters
, such a stupid rule) – am70 Dec 18 '21 at 15:50