You can use a resourcelist for this. For example, if your list of files are in a file called 'files.txt':
<resourcelist id="files">
<file file="files.txt"/>
</resourcelist>
<touch mkdirs="true">
<resources refid="files" />
</touch>
For me this yields:
[touch] Creating .../filelist/dir1/dir2/dir with spaces/file1.js
[touch] Creating .../filelist/dir1/dir2/dir with spaces/dir3/file2.js
[touch] Creating .../filelist/dir1/file1.js
The reason this works is that a <resourcelist>
treats each line in the file read as a separate resource, so line separators rather than commas or spaces divide the items.