Are you doing this through
java? If you want to do it directly through excel you simply highlight the first column (A) and then select Data then
Test to Columns, A window opens up and you select delimited data type and click next.
On the next screen indicate which divider you are using in your CSV. file and click finish. The data should be seperated into fields and you can save as an xsl file.
If you want to do this through java you will have to find a way of doing the above yourself