You need a method to read from two files in parallel. This is possible by using two methods at the same time (<file1 set /p and for /f ... in (file2)):
@echo off
setlocal enabledelayedexpansion
<file2.txt (
for /f "delims=" %%a in (file1.txt) do (
set /p b=
echo %%a
echo !b!
)
) >outcome.txt