Include cell value in folder path for a linked file

Hello all,

I have a master file with several states and for each state, I have an Excel-file.
My master file looks like below:

A	B	C	D	E
1	VALUE1	VALUE2	VALUE3	etc
2	CA	='[CA.xlsx]Sheet1'!$B$3
3	WI	='[WI.xlsx]Sheet1'!$B$3
4	FL	='[=B4.xlsx]Sheet1'!$B$3

The value 1 and 2 are linked from each state file. I would like to fetch the value in ca.xls in cell B3 and place it under value 1 for CA, wi.xlsx B3 to value 1 WI, etc.

Is there a way to use a cellreference in the cross reference, see above in C4. This way it would be much faster than creating individual ones..