profile_entity.module

<?php
/**
 * Module to convert core profile to user entity fields
 */

/**
 * Implements hook_menu().
 */
function profile_entity_menu() {
  $item['admin/config/people/profile-migration'] = array(
    'title' => 'Migrate Core Profile to User Entity',
    'description' => 'Migrate core profile to user entities with fields',
    'page callback' => 'drupal_get_form',
    'page arguments' => array('profile_entity_export'),
    'access arguments' => array('access administration pages'),
    'type' => MENU_NORMAL_ITEM,
  );
  return $item;
}
/**
 * Export start form
 * @form 
 *   form elements array.
 */
function profile_entity_export($form) {	
  $form['start'] = array(
  	'#type' => 'submit',
    '#title' => 'Start',
    '#value' => 'Start'
  );
  return $form;
}
/**
 * Export Start Form Submit
 * @form
 *  form elements array
 * @form_state
 *  form submitted values
 */
function profile_entity_export_submit($form, &$form_state) {
	$batch = array(
	  'title' => t('Exporting'),
	  'operations' => array(
	    array('profile_entity_quick_migrate', array()),
	  ),
	  'finished' => 'profile_entity_batch_finished',
	  'file' => 'profile_entity.module',
	);
	batch_set($batch);
}
/**
 * Exporting Data in batch process
 * @context
 *  context array with batch operation values
 */
function profile_entity_quick_migrate(&$context) {
  $result = db_query("select * from {profile_field}");
  $lists = array();
  foreach ($result as $record) {
    $lists[$record->fid]['value'] = 'field_'.$record->name;
    $lists[$record->fid]['type'] = $record->type;
  }
  if (empty($context['sandbox'])) {
    $context['sandbox']['progress'] = 0;
    $context['sandbox']['current_node'] = 0;
    $context['sandbox']['max'] = db_query("SELECT COUNT(DISTINCT u.uid) FROM {users} u inner join {profile_value} pv on pv.uid = u.uid")->fetchField();
  }

  $limit = 50;
  $query = db_select('users', 'u');
  $query->join('profile_value', 'v', 'u.uid = v.uid');
  $query->fields('u',array('uid'));
  $query->condition('u.uid', $context['sandbox']['current_node'], '>');
  $query->orderBy('uid');
  $query->range(0, $limit);
  $result = $query->execute();

  foreach ($result as $record) {
    $user = user_load($record->uid);
    $edit = array();
    $profile = db_query("select * from {profile_value} where uid = :uid", array(":uid" => $user->uid));
    foreach ($profile as $profile_values) {
	  if ($lists[$profile_values->fid]['type'] == 'selection') {
		$select_arr = unserialize($profile_values->value);
		if (count($select_arr) > 1) {
		  $i = 0;
	      foreach ($select_arr as $key => $value) {
		    $edit[$lists[$profile_values->fid]['value']]['und'][$i] = array('value' => $value);
		    $i++;
	      }			
		}
		elseif (is_array($select_arr)) {
		  $edit[$lists[$profile_values->fid]['value']]['und'][0]['value'] = $select_arr[0];		
		}
		else {
		  $edit[$lists[$profile_values->fid]['value']]['und'][0]['value'] = $profile_values->value;	
		}	
	  }
	  else if ($lists[$profile_values->fid]['type'] == 'date') {
		$date_arr = unserialize($profile_values->value);
	    $edit[$lists[$profile_values->fid]['value']]['und'][0]['value'] = $date_arr['year'] .'-'. $date_arr['month'] .'-'. $date_arr['day'];		
	  }
	  else {
		$edit[$lists[$profile_values->fid]['value']]['und'][0]['value'] = $profile_values->value;		
	  }
    }
    $user = user_save($user, $edit);
    $context['results'][] = $user->uid . ' : ' . check_plain($user->name);
    $context['sandbox']['progress']++;
    $context['sandbox']['current_node'] = $user->uid;
    $context['message'] = $context['sandbox']['progress'] .' Done';
  }
  if ($context['sandbox']['progress'] != $context['sandbox']['max']) {
    $context['finished'] = $context['sandbox']['progress'] / $context['sandbox']['max'];
  }
}
/**
 * Batch operation finished callback redirect to form page
 */
function profile_entity_batch_finished($success, $results, $operations) {
  if ($success) {
    $message = format_plural(count($results), 'One user processed.', '@count users processed.');
  }
  else {
    $message = t('Finished with an error.');
  }
  drupal_set_message($message);
  foreach ($results as $result) {
    $items[] = t('Loaded user %title.', array('%title' => $result));
  }
  $_SESSION['my_batch_results'] = $items;
  drupal_goto('admin/config/people/profile-migration');
}