That would have been helpful to know that in your original post. Anyway, you need to know what field is what. You can create code to retrieve the values but how would you know what to do with each field?
Example of retrieving and displaying the data:
$data[0]="name,city,state,zip";
$data[1]="joe,somewhere,IL,33344";
$data[2]="fred,some,IL,33344";
$col = explode(',', $data[0]);
$tot_cols = count($col);
// Process one at a time example. Start $i at 1 to skip heading (index 0).
for ($i=1, $cnt=count($data); $i < $cnt; $i++) {
$value = explode(',', $data[$i]);
for ($j=0; $j < $tot_cols; $j++) {
echo $col[$j], ' = ', $value[$j], '<br>';
}
echo '<br>'; // blank line between records
}