Backing up a filesystem from Linuix server to Windows exclude files from a text file

Hello,
We have a remote linux server and we have to backup a big filesystem to Windows Machines with SAN connected.
We would like to exclude files from the filesystem that are listed in a txt file.
The number of files is around 22,000.
Please let me know what is the best way forward.

Start from this PowerShell example that shows how to recursively process directory tree:
https://winscp.net/eng/docs/library_example_recursive_download_custom_error_handling
While iterating the files, match them against your exclusion list.