How to convert .url labels to a list of links?

Question

HTML

Given: a folder containing 100+ labels in the standard "Internet Shortcut (.url)" format. Each label has a clear name: this is the title of the page it leads to.
Task: we need the same list in the form of ready-made links, in which the anchor (i.e. link text) is the name of the label.
How can this be done manually?
UPD.

From this

Do it:
Google
Toaster
Yandex

Answer 1

Can you post an example of such a file?

Answer 2

If I understand correctly, then this Python script goes through all the files in the directory with the .url extension and writes them as links in result.html
https://repl.it/repls/SlimDelayedZettabyte

Answer 3

on php will suit?