How to make CSV headers and Keys the column names in JSON output?

Given this CSV file which is a mix of column values + key, value pairs. How would you filter these information such that the headers at the top of the CSV become the column names, and the Keys in key, value pairs become the column names as well?

This is my current result, I don't know how to convert the key into a column, if you have a look at colmn76, you realize that it is a key for the value in column77 because they are key, value pairs.

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