What is the easiest and somewhat efficient way to convert a flat structure:

object[][] rawData = new object[][] 
{ 
  { "A1", "B1", "C1" }, 
  { "A1", "B1", "C2" },
  { "A2", "B2", "C3" }, 
  { "A2", "B2", "C4" }
  // .. more 
};

into a hierarchical structure:

class X
{
  public X () 
  {
    Cs = new List<string>();
  }
  public string A { get; set; }
  public string B { get; set; }
  public List<string> Cs { get; private set; }
}

the result should look like this

// pseudo code which describes structure:
result =
{
  new X() { A = "A1", B = "B1", Cs = { "C1", "C2" } },
  new X() { A = "A2", B = "B2", Cs = { "C3", "C4" } }
}

Preferably using Linq extension methods. Target class X could be changed (eg. a public setter for the List), only if not possible / useful as it is now.