Creating the tables will be fairly simple. Table 1 can be the master table with the autonumber column. Table 2 will have a column, known as a foreign key, which contains the ID number from the master table, but this cannot be an autonumber column. Because it is a foreign key the values must match values in the master table. In the master table, the ID column is known as the primary key. A foreign key in one table references a primary key in some other table.
Table 2 could have an autonumber column, that will be its primary key. But the value will not refer to Table 1.
Every table should have a primary key column and typically this is an autonumber column. It has various uses such as handling a specific row in an UPDATE; or as above, in JOINing two tables.
You will need to devise a method for INSERTING rows into Table 2 which inserts the foreign key value for the corresponding row INSERTed into Table 1. This is not trivial.
As long as the database engine can handle 200 columns, why not simplify life and keep the table intact. For human consumption, create VIEWs which display a SELECTed assortment of a few columns for particular purposes. This will be easier.