Use the FOR command to echo a file line by line, and with the 'skip' option to miss a number of starting lines...
FOR /F "skip=1" %i in (file2.txt) do @echo %i
You could redirect the output of a batch file, containing something like...
FOR /F %%i in (file1.txt) do @echo %%i
FOR /F "skip=1" %%i in (file2.txt) do @echo %%i
Note the double % when a FOR variable is used within a batch file.