@echo off

:: Var
set last=0
set line=0
set dest="%~n1 + %~n2.txt"


setlocal
:nextline
call :writeline %1
echo|set /p=" - " >> %dest%
call :writeline %2
echo. >> %dest%

set /A line+=1
if %last%==0 goto nextline
endlocal
goto :EOF


:writeline
if %line%==0 (set "skip=") else (set "skip=skip=%line% ")
for /f "%skip%tokens=*" %%a in ('type %1') do (
echo|set /p=%%a >> %dest%
exit /b
)
set last=1
exit /b