test.c

#include <stdio.h>
#include <string.h>
#include <fcntl.h>
#include <stdlib.h>

#define BUFLEN (8 * 1024)

int main(void) {
    FILE *fp;
    FILE *fpout;

    char line[100];
    char *id;
    char *token;
    char *buf = malloc(BUFLEN);

    fp = fopen("infile", "r");

    setvbuf ( fp , buf , _IOLBF, BUFLEN );
    while (fgets(line, 100, fp) != NULL) {
        id = strtok(line, "\t");
        token = strtok(NULL, "\t");

        char *fnout = malloc(strlen(id)+5);
        fnout = strcat(fnout, id);
        fnout = strcat(fnout, ".seq");

        fpout = fopen(fnout, "w");
        setvbuf ( fpout , NULL , _IONBF , 0 );
        fprintf(fpout, "%s", token);
        fclose(fpout);
    }
    fclose(fp);

    return 0;
}