It might actually not be possible to directly convert .eps content to 3D Object format. But since exported .eps file often contain vector graphics, that can be used for making new content that can be exported and saved in common 3D format. Some tools like Blender allow import of .eps files, which can make this easier. But otherwise, we do not know about any particular tool or converter designed just for the purpose of eps to obj conversion.
Updated: July 28, 2023