The only program capable of CSV to SME conversion would be probably Samsung Kies. You would need to import the CSV file to your Phone through Kies and then perform a SMS backup to generate the *.sme file.
Convert Comma Separated Value to Samsung Kies SMS backup.
We have found 2 software records in our database eligible for .csv to .sme file format conversion.
Microsoft Windows software - convert csv to sme on Windows
A free software for managing of latest Samsung mobile devices
Convert from csv file format
The tables with software actions are a good pointer for what a certain program does with various file types and often may give users a good hint how to perform certain file conversion, for example the above-mentioned csv to sme. However, it is not perfect and sometimes can show results which are not really usable because of how certain programs work with files and the possible conversion is thus actually not possible at all.
Apple macOS / Mac OS X software - convert csv to sme on OS X
Management and sync utility for Samsung mobile devices