The only way eps to cdt conversion would make sense if someone wanted to create a CorelDRAW template (.cdt) based on previously exported graphics that was saved in Encapsulated PostScript file (.eps). This may be possible in CorelDRAW only and possibly only with .eps files that actually contain something that the program can open and use.
No 3rd party software that can otherwise convert eps to cdr is known to us at this time.