You would likely only do that if you did not use a folder on the same drive, and in the same application folder.
My ini has this set for the wallpaper
this is far from the only option.
The folder in question has more than 30 images.
An alternate might be to follow the suggestion of the original ini and use a pre-existing folder
To learn about this find the readme.txt (found in WallpaperSwitcher\App\wallpaperswitcher there is more than one readme.txt and only this one will do for instruction) and follow the instructions. (pay close attention to the mention of 'commenting out')
If you mean configuring an ini directly rather than following the options found in the GUI then you may be correct.
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If you would like a software solution to let you easily list a number of images separately you could try
Directory Lister or
LS - File List Generator to generate a list of files and then
Emunge or some other copy and replace application to generate a list to copy past into the ini file.