Option Explicit
Sub ListFoldersAndFilesWithDialog()
    Dim fso As Object
    Dim mainFolder As Object
    Dim ws As Worksheet
    Dim rowIndex As Long
    Dim folderPath As String
    ' Open folder picker dialog to select main folder path
    With Application.FileDialog(msoFileDialogFolderPicker)
        If .Show = -1 Then
            folderPath = .SelectedItems(1)
        Else
            Exit Sub
        End If
    End With
    Set fso = CreateObject("Scripting.FileSystemObject")
    Set mainFolder = fso.GetFolder(folderPath) 
    On Error Resume Next
    Set ws = ThisWorkbook.Sheets("FolderList")
    On Error GoTo 0  
    If ws Is Nothing Then
        Set ws = ThisWorkbook.Sheets.Add(After:=ThisWorkbook.Sheets(ThisWorkbook.Sheets.Count))
        ws.Name = "FolderList"
    End If
    ws.Cells.Clear
    rowIndex = 1
    ws.Cells(rowIndex, 1).Value = "Folder Name"
    ws.Cells(rowIndex, 2).Value = "File Name"
    ListFilesInFolder mainFolder, ws, rowIndex + 1
End Sub

Sub ListFilesInFolder(ByVal folder As Object, ByVal ws As Worksheet, ByRef rowIndex As Long)
    Dim file As Object
    Dim subFolder As Object
    Dim linkAddress As String  
    For Each file In folder.Files
        ws.Cells(rowIndex, 1).Value = folder.Name
        ws.Cells(rowIndex, 2).Value = file.Name
        linkAddress = file.Path
        ws.Hyperlinks.Add Anchor:=ws.Cells(rowIndex, 2), Address:=linkAddress
        rowIndex = rowIndex + 1
    Next file
    
    For Each subFolder In folder.SubFolders
        ListFilesInSubFolder subFolder, ws, rowIndex
    Next subFolder
End Sub

Sub ListFilesInSubFolder(ByVal subFolder As Object, ByVal ws As Worksheet, ByRef rowIndex As Long)
    Dim file As Object
    Dim linkAddress As String 
    For Each file In subFolder.Files
        ws.Cells(rowIndex, 1).Value = subFolder.Name
        ws.Cells(rowIndex, 2).Value = file.Name
        linkAddress = file.Path
        ws.Hyperlinks.Add Anchor:=ws.Cells(rowIndex, 2), Address:=linkAddress
        rowIndex = rowIndex + 1
    Next file
    Dim subSubFolder As Object
    For Each subSubFolder In subFolder.SubFolders
        ListFilesInSubFolder subSubFolder, ws, rowIndex
    Next subSubFolder
End Sub