for /f "delims=" %%i in ('dir/ad/b "%cd%\*.*"')do for /f "delims=" %%j in ('dir/ad/b "%cd%\%%~nxi\*.*"')do (
set n=0
for /f "delims=" %%k in ('dir/a-d/b "%cd%\%%~nxi\%%~nxj\*.txt"')do (
for /f "delims=" %%k in ("%cd%\%%~nxi\%%~nxj\%%k")do (
set /a n+=1
echo,"%%~nxi\%%~nxj" !n!: "%%~fk"
)
)
)