How can I save each row of a spreadsheet as separate text files?

I would really really appreciate some help here!!
I have a spreadsheet with >4000 rows, where each row has 2 columns. I want to save each row as a separate text file. How can I do that?
An example of the structure of the data:

ID (number) Report (text)
1645 Today is a beautiful day...
1967 Today the sun is shinning
2389 Today is a rainy day...

I need separate txt files containing each report and hopefully each file under the name of the respective ID.