#假设你的文件叫a.txt，列之间以\t分隔
with open('a.txt', 'r') as f1, open('b.txt', 'w') as f2:
    for line in f1:
        lst = line.strip().split('\t')
        f2.write('"{0}": [{1}]\n'.format(lst[0], ','.join(lst[1:])))