there are some actions in the action exchange that’ll help with this. i also understand that the new photoshop CS (any day now!) will have this capability built in, for future refrence.
Easy set up an action to go to next layer (hold down alt and hit ] – think thats the right shortcut) and then Create new document from layer – its in the layers palette side-menu. Then save the file and close. These steps are all embedded within 1 action
Set up an F key for this shortcut and then just hit this key quickly 100 times. ( I know but this is ultimately the less time consuming method for any beginner with actions)
You can also set up a master action to do this to all the layers, calling the above action repeatedly 100 times. This would be the way to go if you had more than one PSD file to do this to.
Or even better and more efficiently, you can learn about scripting and do it that way