code:

#SubdirectorySplitter.ps1
#This script makes junctions (links) to each subdirectory in whatever folder it is run from.
#The junctions are placed in a folder of your choice and split into different subfolders.
#
#This value determines how many junctions are in each directory, adjust as necessary: 
$FakesPerDir = 30
#This is where the junctions will be made, make sure it's on the same computer as the real folders:
$FakePlace = "C:\Fakes\"
#----Don't mess with anything below this line unless you know what you are doing.----
$FakeCount = $FakesPerDir
$DirCount = 0
Get-ChildItem * -Directory | foreach { 
    if($FakeCount -lt $FakesPerDir){$FakeCount++} 
    else {
        $FakeCount = 1
        $DirCount++
        $FakeDirPath = $FakePlace + $DirCount.ToString() + "\"
        if(!(Test-Path $FakeDirPath)){
            New-Item $FakeDirPath -ItemType directory 
        }
    }
    cmd /c mklink /J ($FakeDirPath + $_.Name) $_.FullName
}