SQL Server Stored proc/ASP.net/ASP data script

stored proc or asp.net script, or asp script will accept the name of a comma delimited text file, read one record, conditionally insert data into one table if record doesn't exist, and will insert data into another table. Script will go to the next record in the text file and repeat process. Fields in the text file may or may not be bracketed in quotes. I prefer a stored proc, but will accept a c# or vbscript page in that order. Please specify your solution.