How to get Tree folder structure in SharePoint??

Hi All,

Hope you are safe and doing fine 

I am struggling to get the following scenario to work in SharePoint.

I have a csv file like this:

Directory                       Name

---------                       ----

D:\TEST\Folder-A\Sub_Folder-A-1 1.txt

D:\TEST\Folder-A\Sub_Folder-A-1 2.txt

D:\TEST\Folder-A\Sub_Folder-A-2 3.txt

D:\TEST\Folder-B\Sub_Folder-B-1 4.txt

D:\TEST\Folder-B\Sub_Folder-B-2 5.txt

D:\TEST\Folder-B\Sub_Folder-B-3 6.txt

D:\TEST\Folder-C                7.txt

And I like to get this into SharePoint list with tree structure view where user can have a possibility to expand/collapse folders to drill down to files and be able to select folders/files, then run a flow (Power Automate) to perform some actions for selected Folders/Files.

Like this:

 ,

Note:

• the folders/files are not located in SharePoint doc lib. and such (these are in Shared Folder) and the list in SharePoint shall be just mapping.
• The list of folders/files are huge (around 1.5 M. files) with quite a lot of sub-folders level.

I hope you can guide me in right direction 

• Is it possible to do such a scenario in SharePoint?
• If so, how to build it up?

Really appreciate your support in advance,

Stay safe & healthy!