@leo2
It is not impossible to process using make only, but it would be difficult.
When creating a Google Drive folder, you need to specify the ID of the parent folder. If it is a path, it will not work.
I created a template list of folders in Spreadsheet and created a scenario based on the information in the sheet as a sample.
blueprint-sample-createFoldersFromSpreadsheet.json (85.1 KB)
The columns in Google Spreadsheet are structured as shown in the below image.
I hope you find this useful as a reference.