Код:

@echo off
setlocal enableextensions enabledelayedexpansion
set sSourceFile=C:\Мои проекты\0006\1.txt
set sDestFile=2.txt
if exist "%sSourceFile%" (
>"%sDestFile%" (
for /f "usebackq delims=" %%i in ("%sSourceFile%") do (
echo Тема
echo Начало%%iконец
)
)
) else (
echo Can't find source file [%sSourceFile%].
exit /b 1
)
endlocal
exit /b 0