awk '{print $0 > $0".txt" }' inputfile
would create one file per unique line in inputfile named after the content of those lines (with a .txt extension). But beware that when the limit of concurrent open files is reached, some awk implementations will fail.
Or
awk '{print $0f >= "output_file." NRNR; print $0 > f; close(f)}' inputfile
To have numbered output files.