Grouping records by 100 records

Hi
How can I group records in a query by 100 records following the sample

code records spec totals

223 100 0001 30.000
223 100 0002 28.000
223 75 0003 15.000
225 100 0004 25.000
225 50 0005 12.000

if code 223 has 275 records they must be grouped by 100 records and the rest.
every group must be numbered as spec 0001 and going upward ..
Thanks and Happy New Year

Isn't this essentially a duplicate post of this:
http://www.access-programmers.co.uk/forums/showthread.php?t=203121

where you want to group by 500 records?