[Georgio]

Код:

@echo off

>nul chcp 1251

set "set LIST=C:\Users\user\Desktop\bat_test\list.txt"
set "set TO=C:\Users\user\Desktop\bat_test"
	
for /f "usebackq delims=" %%i in ("%LIST%") do (

 >nul chcp 866

 copy /y "%%i" "%TO%"
 )

pause
exit /b