Gerber Expert solves this problem.
With Gerber Expert, you can quickly identify the lines and pads in your Gerber file that define components, part parameters, and connectivity. Components and board information, including all nets, vias, test points, etc., are automatically extracted from the Gerber data. You can then export this data into many formats including Fat-f, the industry standard, generic CAD format owned by Siemens PLM Software.
Using any of the five unique levels of automated footprint/component identification, you will be able to quickly and easily reverse engineer your PCB. With the right data set, you can complete the entire process for even your most complex/high-density boards in a matter of minutes, not hours.