Another Method is using MS Access:
- Load .txt file into MS Access;
- Folloow the import Wizard, which will show you yur imported file after you respond to how the file is delimited. In your case, you would select, "comma delimited";
- The file is then displayed. You will have the option to adjust the columns and name them (columns). Also the Wizard will ask if you wanted to add the primary key;
- Save the file in a table;
- The End;
Next is to export your table using the MS XL format;
Give the output file a name with the .xls extention;
File is created;
Locate file .xls and upload file into your SQL database;
Just another way of getting what you need.