[Georgio]

Код:

@echo off

chcp 1251>nul

set "dir=Исходная папка"
set "file=source.txt"

chcp 866>nul

pushd "%dir%"
for /f "delims=" %%i in ('"2>nul dir /ad/b"') do (
 set /a count+=1
 for /f "delims=" %%j in ('"2>nul dir /b "%%i""') do (
  md "%%i\source" 2>nul
  move "%%i\%%j" "%%i\source">nul 2>&1
  )
 for /f "tokens=1* delims=:" %%j in ('findstr /n "^" "%file%"') do (
  for /f %%l in ('set /a count') do (
   if %%j==%%l echo %%k>"%%i\%file%"
   )
  )
 )
popd

exit /b