@echo off
setlocal enabledelayedexpansion
cd /d %~dp0
for %%a in (a b c d e f g h i j k l m n o p q r s t u v w x y z) do (
  set /a n+=1
  set #!n!=%%a
)
for /f "delims=" %%a in (test.txt) do (
  for /f %%b in ("%%a") do (
    if "%%b"==">>IN" ( 
      call :cn fn
      echo;%%a>>!fn!.txt
    ) else (
      echo;%%a>>!fn!.txt
    )
  )
)
echo;处理完毕&pause>nul&exit /b
 
:cn
set /a m+=1
for /f "tokens=2 delims==" %%i in ('set #^|findstr "#!m!="') do set fn=%%i
endlocal &set %~1=!fn! &goto :eof
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setlocal enabledelayedexpansion
set s=abcdefghijklmnopqrstuvwxyz
set n=0
for /f "delims=" %%a in ('type "test.txt"') do (
    for /f %%b in ("%%a") do (
        if "%%b" equ ">>IN" (
            for %%i in (!n!) do set "fn=!s:~%%i,1!.txt"
            set /a n+=1
        )
        >>"!fn!" echo;%%a
    )
)
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