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TXT files aren't linkable.
If they were HTML, calibre would be able to import the whole set once you try adding the index file.
Importing would stick it inside a ZIP file (HTMLZ format) if I remember correctly -- then you can convert it to any other format as usual.
As BetterRed said, if you concatenate the files you can import the single TXT file and convert that, calibre includes an EPUB editor which you can use to whip the result into shape.
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