I would like to create a resource for each group in AD.
Each resource would be bound to the default AD Group entitlement with a
different value. The value would point to the AD group.

If possible it should be dynamic, if a new group is created in AD I
would like a resource to be created in IDM.

What is the best way to achieve this?

If that is not possible, I would like to import resources from a CSV as
described in the Designer documentation, Importing Resources Defined in
CSV Files.
But how do I connect the imported resources with the entitlement values?
Do I have to do that manually in UA?