How can I save each non-empty cell of an Excel file as a separate .txt file? (e.g., 10 non-empty cells would result in 10 .txt files)

Question

How can I save each non-empty cell of an Excel file as a separate .txt file? (e.g., 10 non-empty cells would result in 10 .txt files)

I use MS Excel 2108 on Windows 10.