Reading a text file and making a new file

Hello,

I would like to read a text file with many rows and two columns. Create a txt or nfo file from each row weith column 1 being the file name, column two being the contents. tab delimted or could import into excel.

ex

Crank: High Voltage https://www.imdb.com/title/tt1121931/
Ewoks: Caravan Of Courage https://www.imdb.com/title/tt0087225/
Independence Day https://www.imdb.com/title/tt0116629/
The International https://www.imdb.com/title/tt0963178/
Indiana Jones and the Temple of Doom https://www.imdb.com/title/tt0087469/