create multiple folders with multiple rights

fingertips

Hello ,

I have a problem ,

I want to create some folders and the source of the folder names should be inside a txt file or excel or something.

For example :

I have a text file that contains user names (user1,user2,user3,etc)
I want to create folders named user1,user2,user3
I want to give rights to each folder (folder "user1" should only be accessed by user1 ,foledr "user2"should only be accessed by user2 and so on )

Please help me ..

Thanks.