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Is it possible to read and insert Excel data?

Hi all,

 

I was wondering if it is possible to read the records from Excel file, then compare the records with existing Task records(in millions) in SFDC via common key, create new records with same data from Excel file except the Last Modified Date (which is what we need to update), then delete the original task record. Is there any links I can refer to do all these things, if possible?
 

Or should we just export the existing records(in millions), delete those records from salesforce, update the last modified date in excel sheet and insert new records with only the last modified date updated?

 

Which one seems to be the more efficient way to do it? Also, could you also please recommend what are the things that should be on my checklist before I delete those Task records?

 

Thanks!! Apolgies for bombardment of questions, but I really need second point of view.