Depending on what you want to wind up with, one approach may be:
(txt, codepage is 1252, no labels, delimiter is '\t', msq, header is 0 lines, filters(
Replace(1, top, StrCnd(null))
if(@2='',peek('Course', RowNo()-2), @2) as Course,
if(@3='',peek('Dish', RowNo()-2), @3) as Dish,
@4 as Ingredient
WHERE @1 = 'Menu'
And then do the same for Foods and Ingredients as I did for menu.