jq --slurp --raw-input

parseCSV.jq

split("\n")
| (
    .[0]
    | split(",")
  ) as $head
| .[1:]
| map
    (
        split(",")
        | to_entries
        | map
            (
                select
                    (
                        [$head[.key]] 
                        | inside(["", "\r"]) == false
                    ) 
                | .key = 
                    ($head[.key])
                | .value = 
                    (
                        .value as $v 
                        | try 
                            (
                                $v
                                | fromjson
                            ) 
                          catch 
                            $v
                    )
            )
        | from_entries
    )