We are going find need
and group what we find into Named Match Group => Captures. There will be two groups, one named Index
which holds the A | B | C
and then one named Data
.
The match will hold our data which will look like this:

From there we will join them into a dictionary:

Here is the code to do that magic:
string data =
@"""skip"" : {""A"":""ABCD123"",""B"":""ABCD1234"",""C"":""ABCD1235""}
""need"" : {""A"":""ZABCD123"",""B"":""ZABCD1234"",""C"":""ZABCD1235""}
""ignore"" : {""A"":""SABCD123"",""B"":""SABCD1234"",""C"":""SABCD1235""}";
string pattern = @"
\x22need\x22\s *:\s *{ # Find need
( # Beginning of Captures
\x22 # Quote is \x22
(?<Index>[^\x22] +) # A into index.
\x22\:\x22 # ':'
(?<Data>[^\x22] +) # 'Z...' Data
\x22,? # ',(maybe)
)+ # End of 1 to many Captures";
var mt = Regex.Match(data,
pattern,
RegexOptions.IgnorePatternWhitespace | RegexOptions.ExplicitCapture);
// Get the data capture into a List<string>.
var captureData = mt.Groups["Data"].Captures.OfType<Capture>()
.Select(c => c.Value).ToList();
// Join the index capture data and project it into a dictionary.
var asDictionary = mt.Groups["Index"]
.Captures.OfType<Capture>()
.Select((cp, iIndex) => new KeyValuePair<string,string>
(cp.Value, captureData[iIndex]) )
.ToDictionary(kvp => kvp.Key, kvp => kvp.Value );