How to convert excel to nested array

need help converting an Excel file to a nested array

to something like this

   {
    'a': [{
        'aa': [
            'aaa',
            'aab',
            'aac'
        ],
        'ab': [
            'aba',
            'abc',
            'abd'
        ]
    }],
    'b': [{
        'ba': [
            'baa'
        ],
        'bb': [
            'bba',
            'bbb'
        ]
    }]
  }

trying to convert a large amount of data to this format, thank you

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