Any XP Batch file people here?

I have 2 files - file1.txt and file2.txt.

File1.txt has multiple values on each line separated by commas and 500
File2.txt has a single value in each line and 500 lines.

I need a batch file that will read through file1 and file 2 at the same

As it goes through file 1 and file 2 I need the values stored in a
variable -say A for file 1 and B for file 2.

Can anyone supply the code to read through both files at the same time?

Thanks in advance for any replies.