php script for creating new file structure

Project Description:
OK I need someone to write a custom script in php

I have a very large folder with various files in it (images, word, pdf, etc)

I want the php script to create a new folder structure based on a data set I have.

For example in the folder their is

document1.pdf
document2.pdf
document3.pdf
document4.pdf

I have spreedsheet that looks like this


user1 document1.pdf
user1 document2.pdf

user2 document3.pdf
user3 document4.odf


So the screen should create 2 folder

user1 and user2

And the correct documents should be in each folder

We are dealing with around 3500 users and 15,000 documents