MADRID, April 28 (Reuters) - Spain’s Santander on Wednesday said its net profit in the first quarter jumped almost five times as it didn’t book COVID-19 related provisions like a year ago and its U.S. unit posted a solid performance. The euro zone second-biggest lender in terms of market value booked a net profit of 1.608 billion euros ($1.94 billion) up from 331 million euros in the same quarter last year.