shadowbat, вариант №2
Код:

@Echo Off
SetLocal EnableDelayedExpansion
Set Source=C:\Source
Set Output=C:\Output
Set List=C:\Source\list.txt
Set /A Skip=1
For /F "Tokens=1* Delims=:" %%A In ('Type "%List%"^|FindStr /N .') Do (
Set Folder=00%%A
Set Folder=!Folder:~-3!
Call :CopyFiles "!Skip!" "%%B"
Set /A Skip=!Skip!+%%B
)
EndLocal
GoTo :EOF
:CopyFiles
Set /A Count=0
For /F "Skip=%~1 Tokens=*" %%A In ('Echo.^&Dir /B /A-D /OD /TC') Do (
Set /A Count+=1
If !Count! LEQ %~2 (XCopy /CFRZY "%Source%\%%A" "%Output%\!Folder!\")
)