Have a look at documentation about msbuild batching/list ttransformation etc. What you want is the typical way msbuild can deal with lists - if you want to keep repetition to a minimum, you wouldn't even have to specify the .txt part:
<ItemGroup Label="FilesToCopy">
<FileName Include="1"/>
<FileName Include="2"/>
<FileName Include="3"/>
<FileName Include="4"/>
<FileName Include="5"/>
<FileName Include="6"/>
<FileName Include="7"/>
<FileName Include="8"/>
</ItemGroup>
<ItemGroup>
<File Include="E:\Test100\%(FileName.Identity).txt"/>
</ItemGroup>