<?php

$input = array(
    array(
        'Category',
        'fruit',
        'carbs',
    ),
    array(
        'Day 1 - Program',
        'Eat banana',
        'Eat bread',
    ),
    array(
        'Day 1 - record',
        '',
        '',
    ),
);

$output = call_user_func_array(
    'array_map',
    array_merge(
        array(NULL),
        $input
    )
);

var_dump($output);