Okay, I'm going to get all pedantic here, just to clarify the question.
The OP has a text file with content that looks like a bunch of assignments of values to variables. However, the 'variables' are not really variables until some script that can use that syntax executes it. So the real question is either how to craft a file with the specified content, or how to instantiate the assignments specified in the existing file. There really isn't enough information provided to unambiguously answer the question in either form.
If the OP wants to know how to create a file of the given format, he/she needs to tell us a bit about where the content is supposed to originate.
If the OP wants to instantiate the variables as they are defined in the file, we need to know in what language they are to exist. If we assume they are to become bash variables, then the easy way is to source the file:
After having done this, the variables will exist with the specified values in that shell. As they are not 'exported', child shells and other processes will not inherit them.