Rename file and Create new file with new folder with macro/vba

hi,

I want to rename a file in collumn A to a new file with new folder. This column already represent the actualy file on the hardisk.
column A ----> Output
D:\01#j.txt --> D:\01\001.txt
D:\01#x.txt --> D:\01\002.txt
D:\02#b.txt --> D:\02\001.txt
D:\03#a.txt --> D:\03\001.txt
D:\03#b.txt --> D:\03\002.txt
D:\03#g.txt --> D:\03\003.txt
...

Output : making new folder exactly as i mention above.
1. the folder represent the first name of the filename
2. the namefile is a counter of how many firstname on the original filename.

thanks in advance...