You can use Insert File to insert the file into a container field with the store by reference option enabled. Then export the field contents to your designated location, then use Insert Picture to insert the picture file again from this new location with store by reference enabled. Variables can be used to create the needed file paths.
What you can't do with just FileMaker is create a new folder. That would require a file plug in from a third party developer or you'd use a system script such as AppleScript to create that folder.