JSFiddle - React, Tailwind, and code Playground

JavaScript

const tableData = [
    ["first_name", "last_name", "city", "state"],
    ["Elisabeth", "Gardenar", "Toledo", "OH"],
    ["Jamaal", "Du", "Sylvania", "OH"],
    ["Kathlyn", "Lavoie", "Maumee", "OH"]
]

const [keys, ...values] = tableData

const obtainValues = (line) => {
	const [first_name, last_name, city, state] = line
  return {first_name, last_name, city, state}
}

const desired = values.map(obtainValues)