def tocsv:
.[0] as $cols | .[1:]
| map(. as $row
| $cols
| with_entries({ "key": .value,"value": $row[.key]})
);
jq 'reduce inputs as $s (.;
.[input_filename] += ($s|gsub("\r";"")|gsub("\"";"")|split("\n")|map(split(",")))
) | with_entries(.value|= tocsv)' PROFILES/*.csv