@ECHO OFF
SETLOCAL ENABLEDELAYEDEXPANSION
SET "sourcedir=C:\Users\Ufficio\Desktop\temp"
SET "destdir=C:\Users\Ufficio\Desktop\temp2"
SET /a destcount=0
SET /a maxcount=500
SET /a filecount=maxcount
FOR /f "delims=" %%a IN (
 'dir /b /a-d "%sourcedir%\*" '
 ) DO (
 SET /a filecount +=1
 IF !filecount! geq %maxcount% (
  SET /a filecount=0
  SET /a destcount +=1
  MD "%destdir%\folder!destcount!"
 )
 COPY "%sourcedir%\%%a" "%destdir%\folder!destcount!\"
)

GOTO :EOF