For this kind of files it's better to use ODBC drivers.
They read those strings with identifiers properly.
I created text file TestInsert.txt in the folder C:\TextFiles (local to the SQL Server instance):
"19""Monitor, the nice one","250"
Then I added linked server:
EXEC sp_addlinkedserver txtsrv1, 'Jet 4.0',
To see the list of files available:
EXEC sp_tables_ex txtsrv1
And now - just simple SELECT:
I remember this code was done based on BOL examples, but I don't remember the topic.