How to Split many CSV files with 2 header rows - with a row limit

Question

I need a batch application

1. main objective : split .csv files into seperate files. with a row limit.
2. the source folder contains many .CSV files.
3. each main file has 2 header rows. and the split files should have the same 2 header rows.
4. there must must a parameter in the code to set the rows limit in the split file.
5. there must be a parameter in the code for the source folder (containing 1 or more .csv files)
6. there must be a paramater in the code for target folder (to contain the split files)
7. each split file with have the same name like the source file witn addition of the "number" out of all splitted files (example: source file ABC.CSV with 3 rows. row limit = 2. traget files: ABC_1_of_2.csv, ABC 2_of_2.csv)

This code worked for a single file

@echo off
setlocal EnableExtensions DisableDelayedExpansion

rem // Define constants here:
set _FILE="C:\Users\USER\Desktop\Split\MAINFILE.CSV"   & rem // (first command line argument is input file)
set /A "_LIMIT=100" & rem // (number of records or rows per output file)

rem // Split file name:
set NAME=c:\users\USER\Desktop\Split\Splitted\MAINFILE & rem // (path and file name)
set EXT=.csv    & rem // (file name extension)

rem // Determine number of lines excluding header:
for /F %%I in ('^< "%_FILE%" find /V /C ""') do set /A "COUNT=%%I-1"

rem // Split file into multiple ones:
setlocal EnableDelayedExpansion
rem // Read file once:
< "!_FILE!" (
    rem // Read header (first line):
    set /P HEADER1=""
    set /P HEADER2=""
    rem // Calculate number of output files:
    set /A "DIV=(COUNT-1)/_LIMIT+3"
    rem // Iterate over output files:
    for /L %%J in (1,1,!DIV!) do (
        rem // Write an output file:
        > "!NAME!_%%J_of_!DIV!!EXT!" (
            rem // Write header:
            echo/!HEADER1!
        echo/!HEADER2!
            rem // Write as many lines as specified:
            for /L %%I in (1,1,%_LIMIT%) do (
                set "LINE=" & set /P LINE=""
                if defined LINE echo/!LINE!
            )
        )
    )
)
endlocal

endlocal
exit /B

but when I tried to move for taking all the files in the folder I'm stuck code is not working

setlocal EnableExtensions DisableDelayedExpansion
Set /A "Location=C:\USER\"
For /R "C:\USER\Source\" %%f in (*.csv) do (
rem // Define constants here:
set _FILE=%%f   & rem // (first command line argument is input file)
set /A "_LIMIT=20" & rem // (number of records or rows per output file)
rem // Split file name:
set "NAME=C:\USER\Splitted\%%~nf" & rem // (path and file name)
set EXT=.csv    & rem // (file name extension)
timeout /t 3 /nobreak
rem // Determine number of lines excluding header:
for /F %%I in ('^< "%_FILE%" find /V /C ""') do set /A "COUNT=%%I-2"
rem // Split file into multiple ones:
setlocal EnableDelayedExpansion
rem // Read file once:
< "!_FILE!" (
rem // Read header (first line):
set /P HEADER1=""
set /P HEADER2=""
rem // Calculate number of output files:
set /A "_DIV=(COUNT-1)/_LIMIT+1"
Echo !_DIV!
rem // Iterate over output files:
for /L %%J in (1,1,!DIV!) do (
        rem // Write an output file:
        > "!NAME!_%%J_of_!_DIV!!EXT!" (
            rem // Write header:
            echo/!HEADER1!
            echo/!HEADER2!
            rem // Write as many lines as specified:
            for /L %%I in (1,1,%_LIMIT%) do (
                set "LINE=" & set /P LINE=""
                if defined LINE echo/!LINE!
            )
        )
    )
)
endlocal
)
endlocal
exit /B

Please help.

current status - only one empty file created - header rows only. File named - Book2_1_of_1.csv See runtime in the output attachment.

Output

Thanks