You can do this with awk. Print out each input line, but to a file name that changes whenever the input line indicates that a new file starts.
awk '
/^\/\/abc\// { filename = $1; sub(/.*\//, "", filename); next; }
filename { print >filename }
'
Remove the call to next if you want the header lines to be included, e.g. to have //abc/file1.js as the first line of file1.js. You may want to tweak the code that recognizes header lines depending on your requirements. Text prior to the first header line will not be printed anywhere; change filename { … } to 1 { … } if you want to print it to standard output.