Migrate Process Text to Paragraphs
Migrate Process Text to Paragraphs provides a Migrate process plugin to allow processing of string with new lines into string with paragraphs (similar to nl2br()).
Example
process:
'body/value':
-
plugin: get
source: text
-
plugin: migrate_process_text_to_paragraphs
delimiter: \n // default \n\n
https://www.drupal.org/project/migrate_process_text_to_paragraphs