Automate importing of TXT files into Excel.

Good night! I'd like your help with the following problem. I need to import text files that are inside several folders on multiple Excel sheets. The file structure is as follows:
E:\Users
E:\Users\(user_name1)\(item_name1).txt
E:\Users\(user_name1)\(item_name2).txt
E:\Users\(user_name1)\(item_name3).txt
...
E:\Users\(user_name2)\(item_name1).txt
E:\Users\(user_name2)\(item_name2).txt
E:\Users\(user_name2)\(item_name3).txt
E:\Users\(user_name2)\(item_name4).txt
E:\Users\(user_name2)\(item_name5).txt
...
E:\Users\(user_name3)\(item_name1).txt
E:\Users\(user_name3)\(item_name2).txt
...
*All item names are different, there are no duplicates.

- The structure of txt files is super simple:
(X) item.
X equals the number of items.

- Each (user_name) must be in its own Excel sheet.

I have achieved this using Power Query (Import from folder), the problem is that I must do it MANUALLY, one by one. I have almost 200 user names (with 50-600 txt files in their respective folders), so this would take me A LOT OF TIME.
Is there any way to automate this process?