VBA Code to merge data intelligently between CSV, XLS, TXT files

I have couple of files in XLS, CSV and TXT formats. I want to merge data between XLS <-> CSV and XLS <-> TXT formats. XLS file has First Name, Last Name, Title, Email ID, Country, Phone No, Industry, Sub-Industry CSV file has First Name, Last Name, Address, City, State, Zip and Mobile Number TXT file also has similar fields like CSV files. There are multiple XLS, CSV and TXT files. I want to get a code developed, that can go to Directory 1 and take one file at a time and take one record at a time, and go to Directory 2 and take one file at a time and look for same First Name, Last Name and also potentially country, state or city. When a record found, then output excel file to be produced by merging data of both files. If multiple records in Directory 2 are found then both records to be merged with two entries in output file, but next to each other. Output excel file should be closed each time it reaches 25MB file size. And new output excel file should be opened for upcoming records. File name should be labelled in succession. eg. File_1, File_2 etc.. Once output files are prepared and stored in Directory 3. Code should go to one output file in directory at a time and get all records in a particular state stored in a single output file e.g. File_CountryName_StateName_1, File_CountryName_StateName_2 and these files should be stored in Directory 4. So directory 4 should have country_state based files. VBA code should try to read the files without opening them to avoid memory and CPU issues. Followed by this script, another script should be prepared. This script will go to a web page, perform search based on search form on page, get data. Then go to the file that was generated by the script prepared above and find out the correct record and generate another output file for all those found records by adding relevant fields to the final output file in Directory 5. Please provide fixed price quote in INR.