Samsung Kies definitely is able to import .csv files and export memo files (.smm). However whenever the conversion is actually useful or even if its possible could not be verified. No other software that could perform CSV to SMM conversion is known to us.
Convert Comma Separated Value to Samsung Galaxy S memo exported data.
We found 2 software records in the database related to .csv to .smm file format conversion.
Microsoft Windows software - convert csv to smm 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 smm. 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 smm on OS X
Management and sync utility for Samsung mobile devices