This is how I would build my flow.
For this example, I'm using the following list:
And Excel Table:
Below is the flow. I'll go into each of the actions.
Recurrence will run the flow on a schedule. I'm assuming you already have this setup.
List rows present in a table will retrieve the rows from the Excel Table.
List folder will retrieve the top-level folders from my folder No Duplicates (in this example).
Select builds a simple array with the name of each folder retrieved from List folder. Note that Map is in text mode in this example, so we get a simple array of values (folder name) instead of an array of objects.
Filter array will filter out any folders from the Excel Table that already exist in SharePoint. This will leave us with an array of only the folders that we need to create.
Apply to each takes in the output from Filter array, and Create new folder will create a new folder for each item in the array. The expression used for the Folder Path is below. Note that I've used 'Folder' because that's the name of my column in my Excel Table.
items('Apply_to_each')?['Folder']
And that's it. In this example, we would end up with the following:
