@echo off
setlocal enabledelayedexpansion
set na=1
(for /f "delims=" %%a in ('type "a.txt"') do (
set nb=1
for /f "tokens=2" %%b in ('type "b.txt"') do (
if !nb! == !na! set b=%%b
set /a nb+=1
)
set nc=1
for /f "tokens=2" %%c in ('type "c.txt"') do (
if !nc! == !na! set c=%%c
set /a nc+=1
)
echo,%%a !b! !c!
set /a na+=1
))>new.txt
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gawk "{a[FNR]=a[FNR]\" \"$2;b[FNR]=$1}END{for(i=0;i++<=FNR;)print b[i]a[i]}" *.txt
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