Adding part of source path to destination path - and more - windows

Question

I feel like this one should be easy, but it's giving me a bit of trouble. The goal is to get downloaded wsus updates migrated to a separate drive that can be burned to a disk and moved to a secure environment.
The current process was set up by another guy and I am taking over. He has 2 batch files that run we will call them first.bat and second.bat
first.bat is run that spits out a log of how many new files there are. We'll call it new.txt this simply contains the hash file paths for the changes i.e. C:\folder\sub\1A\HASHFILE.cab
Then, we copy the file paths in new.txt by hand and manually paste them into second.bat ... add in an xcopy function and a destination folder in a new drive. i.e. xcopy C:\folder\sub\1A\HASHFILE.cab E:\eport\**1A** However, we have to manually add in the hash folder identifier (1A for example) I would like the script to pick it up from the source folder path and add it into the destination to eliminate the potential for human error.
What I am trying to write a shell script to accomplish is this.
run first.bat
export info from new.txt and modify to
add xcopy parameter to all new files in new.txt as well as the destination folder path
automate the addition of the hash folder callout (i.e. 1A to the end of the destination folder path. i.e. E:\export\**1A**)
run second.bat
Anyone have any ideas? I would like to wrap all of this up (or a similar function if that's easier, i imagine it might be) into a handy script that will automate this tedious process.
I have tinkered with a few ideas, I get it to spit out the destination path, but it doesn't actually move anything. Here is what I have so far that successfully tags the hash marker at the end of the destination folder, but does nothing else:
$source = "C:\temp\test folder\"
$dest = "C:\Temp2\export\"
$folders = Get-ChildItem $source | Where-Object {$_.PSIsContainer -eq $true} | Sort-Object
foreach ($folder in $folders){
$fname = $folder.FullName
$sourcefolder = $fname.Replace($source,"")
$newdest = $dest + $sourcefolder
Write-Output $newdest
}