Код:

@echo off
set "ComputerList=listfile.txt"
set "ID=PointID.txt"
set n=-1
for /f "usebackq delims=" %%i in ("%ID%") do (
set /a n+=1
cmd /v /c for /f %%j in ('more +!n! "%ComputerList%"'^) do^
@start cmd /c "psexec.exe \\%%j cmd /c mkdir "\\%%j\c$\Temp\%%i""^&^
exit /b
)
exit /b