FM - Best Option for Storing and Accessing Files and Folders Via Filemaker Pro

Based on a prior question, I downloaded and used the third party plugin BaseElements to list files, folders, and even subfolders in a FM field.  However, my boss wants to be able to have separate records in a portal and click on them to open the folder or file.  What is the best option?

1.  Storing files in container fields using the "External Storage" or... (but would each file be stored in a separate folder, this might get unwieldy?)

2.  Creating a new record in a New "FileFolderPath" table each time a new folder is created (easy) or a file is dropped in a folder (more difficult, maybe scan the List created by BaseElements and create a new rec that hasn't existed?

Thanks.