There is no easy solution to this type of ODD file format but I have encounter it and worse many time.
You need to import the file by reading it line by line and translating each record in every line including the header line and programmatically inserting it into a DB.
The alternative and possible easiest for you is to write a preprocessing file that reads the file and takes insets either a comma or a tab between each “”. I have done this in the past.
Then you import as a standard csv,tab delimited file.
Somewhere I have code that does both the above. the Code would be VB or VBA and the data base would have been Access.
If it will be any further help contact me directly.