ScriptableObjectLoader.cs

public class ScriptableObjectLoader : EditorWindow
{

 private static readonly int TYPE = 0;
 private static readonly int NAME = 1;
 private static readonly int IMAGE_PATH = 2;

[MenuItem("Tools/Load Scriptable Object Data")]
public static LoadScriptableObjectsFromFile()
        {

            string path = "Assets/Cores/SomeCoolValuesForOurSO.csv";
            using (var reader = new StreamReader(path))
            {
                // first line is the table header, we can skip or do something with it
                reader.ReadLine();
                while (!reader.EndOfStream)
                {
                    var line = reader.ReadLine();
                    var values = line.Split(',');

                    //Create new instance of the specific type read from file
                    // Note: you can also use the type system CreateInstance<MySOType>()
                    var newScriptableObject = (MySOType)ScriptableObject.CreateInstance(values[TYPE]);
                    newScriptableObject.name = values[NAME];

                    // Create the asset on the file system
                    AssetDatabase.CreateAsset(newScriptableObject, "Assets/MyDynamicallyCreatedSOFolder/" + values[NAME] + ".asset");
                    
                    newScriptableObject.sprite = AssetDatabase.LoadAssetAtPath<Sprite>(values[IMAGE_PATH]);
                    // optional
                    // AssetDatabase.SaveAssets();
                    // AssetDatabase.Refresh();
                }
            }
}