[Georgio]

Код:

@echo off& setlocal
 
for /f "delims=" %%i in ('type "1.txt"') do (
 set/a m+=1,n=0
 for /f "delims=" %%j in ('type "2.txt"') do (
  set/a n+=1
  2>nul set/a 1/(m-n^)|| echo %%i %%j>>"3.txt"
 )
)
 
endlocal& exit/b