How to convert a = separated .txt file into a comma separated with new row .CSV file?

Question

Example
input.txt
RollNumber=1
FirstName=Tom
LastName=Jerry
NickName=Cartoon

output.csv or output.xls
Column1 Column2
RollNumber 1
FirstName Tom
LastName Jerry
NickName Cartoon

Answer 1

what language are you using?

Answer 2

Hi JME , I'm using jScript . NET