I'm not quite interested in writing one myself, but a script using "ls -R" (which would recursively output the contents of a directory along with the contents of its subdirectories), then using that output with the "touch" command, would do the trick for you. "touch" updates the date/time a file was last updated, and if the file doens't exist, it creates it for you with no data in it.
These are linux commands, but cygwin has the same commands built in. Might not be the answer you're looking for, but it could be a start.
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Greetings and salutations.
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