Assuming you are importing a standard CSV, you can dynamically create the table as such:
DECLARE @sql NVARCHAR(MAX)
DECLARE @filePath NVARCHAR(MAX) = 'C:/SomeFolder/yourImportFile.csv'
DECLARE @tableName NVARCHAR(MAX) = 'yourTableName'
DECLARE @colString NVARCHAR(MAX)
SET @sql = 'SELECT @res = LEFT(BulkColumn, CHARINDEX(CHAR(10),BulkColumn)) FROM OPENROWSET(BULK ''' + @filePath + ''', SINGLE_CLOB) AS x'
exec sp_executesql @sql, N'@res NVARCHAR(MAX) output', @colString output;
SELECT @sql = 'DROP TABLE IF EXISTS ' + @tableName + '; CREATE TABLE [dbo].[' + @tableName + ']( ' + STRING_AGG(name, ', ') + ' ) '
FROM (
SELECT ' [' + value + '] nvarchar(max) ' as name
FROM STRING_SPLIT(@colString, ',')
) t
EXECUTE(@sql)
and then bulk insert the data as @scsimon suggested:
BULK INSERT dbo.yourTableName.
FROM 'C:/SomeFolder/yourImportFile.csv'
WITH (
FORMAT='CSV',
FIRSTROW = 2,
ROWTERMINATOR = '\n',
FIELDQUOTE= '"',
TABLOCK
)