#!/bin/bash
INPUT=data.cvs
OLDIFS=$IFS
IFS=,
[ ! -f $INPUT ] && { echo "$INPUT file not found"; exit 99; }
while read ParentName ChildName
do
	echo "Parent folder : $ParentName"
	echo "Child folder : $ChildName"
	mkdir $ParentName/$ChildName
done < $INPUT
IFS=$OLDIFS