Make a text file, xls or doc into layer names in Illustrator

Sure:

function LayersFromColumns(){

     var doc = app.activeDocument;

     var src=File.openDialog("Pick a single-column .txt file");

     if(src== null){

          return;

     }

     var contents;

     src.open('r');

     contents = src.read();

     src.close();

     var layerNames = contents.split(/\n/g);

     var thisLayer;

     for(var i=0; i<layerNames.length; i++){

          thisLayer = doc.layers.add();

          thisLayer.name = layerNames[i];

     };

};

LayersFromColumns();

This is very basic, so you actually have to remove the default layer in a new document, or any existing layers if you already had some- because this thing will just append new layers.