create_folders_from_layers.js

var currentDoc = app.activeDocument
try {

    // thanks https://stackoverflow.com/questions/27255364/getting-selected-layer-or-group-layers-array-using-javascript-photoshop-cs4 !
    var descGrp = new ActionDescriptor()
    var refGrp = new ActionReference()
    refGrp.putEnumerated(
        charIDToTypeID('Lyr '),
        charIDToTypeID('Ordn'),
        charIDToTypeID('Trgt'))
    descGrp.putReference(charIDToTypeID('null'), refGrp)
    executeAction(
        stringIDToTypeID('groupLayersEvent'),
        descGrp,
        DialogModes.NO);

    var layers = []
    var activeLayers = currentDoc.activeLayer.layers
    for (var i = 0; i < activeLayers.length; i++) {
        layers.push(activeLayers[i])
    }

    // undo
    currentDoc.activeHistoryState =
        currentDoc.historyStates[currentDoc.historyStates.length - 2];

    currentDoc.suspendHistory('Create groups from selected layers',
        'run(currentDoc, layers)')

} catch (e) {
    alert('Error executing script: ' + e)
}

function run (doc, layers) {
    for (var i = 0; i < layers.length; i++) {
        var layer = layers[i]
        if (layer.isBackgroundLayer) return
        var newFolder = doc.layerSets.add()
        newFolder.name = layer.name
        newFolder.move(layer, ElementPlacement.PLACEBEFORE)
        layer.move(newFolder, ElementPlacement.INSIDE)
    }
}