txt converting to Excel file Project

I need a very simple program file to convert txt file ( separate by coma ) into veritcal excel file: the txt file comes in 2 formats: 1 ) input well organized keyword txt file separated by coma in Chinese characters ( see sample 1 ) 2 ) input a not so well-organized txt file separated by coma in English ( see sample 2 ) 3 ) output a finished Excel file in vertical format ( see sample 3 ) The txt file keywords / key phrases comes in large number such about couple 100 thousands at once, or sometimes less or more. So kindly make sure the program file could handle without crushing. Thank you!