;; Before starting emacs,
;; create c:/tmp/dir1/foo.txt
;; and    c:/tmp/dir2/bar.txt

;; Evaluate the following
(require 'em-glob)

(let ((default-directory "c:/tmp/"))
  (eshell-extended-glob "dir*/*.txt"))

;; -> "dir*/*.txt"

;; By comparison:
(let ((default-directory "c:/tmp/"))
  (file-expand-wildcards "dir*/*.txt"))
("dir2/bar.txt" "dir1/foo.txt")

In GNU Emacs 26.0.50 (build 5, x86_64-w64-mingw32)
 of 2017-08-04 built on LOBSANG
Repository revision: 6127f5901726740dad461b7b08c0095a65c737d5
Windowing system distributor 'Microsoft Corp.', version 10.0.16251
Recent messages:
delete-backward-char: Text is read-only [2 times]
Quit
Mark set
next-line: End of buffer
Entering debugger...
Continuing.
custom-initialize-reset: Symbol’s function definition is void:
eshell-extended-glob
eshell
Entering debugger...
Back to top level

Configured using:
 'configure --prefix=/MingW64 --with-jpeg --with-xpm --with-png
 --with-tiff --with-rsvg --with-xml2 --with-gnutls --with-imagemagick
 --without-dbus --enable-checking=no 'CFLAGS=-I/mingw64/include
 -fomit-frame-pointer -O3 -g0 -mtune=corei7' CPPFLAGS=-I/mingw64/include
 LDFLAGS=-L/mingw64/lib'

Configured features:
JPEG TIFF GIF PNG RSVG IMAGEMAGICK SOUND NOTIFY ACL GNUTLS LIBXML2 ZLIB
TOOLKIT_SCROLL_BARS

Important settings:
  value of $LANG: fr_FR
  locale-coding-system: cp1252

Major mode: Lisp Interaction

Minor modes in effect:
  tooltip-mode: t
  global-eldoc-mode: t
  eldoc-mode: t
  electric-indent-mode: t
  mouse-wheel-mode: t
  tool-bar-mode: t
  menu-bar-mode: t
  file-name-shadow-mode: t
  global-font-lock-mode: t
  font-lock-mode: t
  blink-cursor-mode: t
  auto-composition-mode: t
  auto-encryption-mode: t
  auto-compression-mode: t
  line-number-mode: t
  transient-mark-mode: t

Load-path shadows:
None found.

Features:
(shadow sort mail-extr emacsbug message subr-x puny seq dired
dired-loaddefs format-spec rfc822 mml mml-sec password-cache epa derived
epg epg-config gnus-util rmail rmail-loaddefs mm-decode mm-bodies
mm-encode mail-parse rfc2231 mailabbrev gmm-utils mailheader sendmail
rfc2047 rfc2045 ietf-drums mm-util mail-prsvr mail-utils em-glob
pcomplete comint ansi-color ring esh-var esh-io esh-cmd esh-opt esh-ext
esh-proc esh-arg esh-groups eshell esh-module esh-mode esh-util
help-mode easymenu cl-print byte-opt gv bytecomp byte-compile
cl-loaddefs cl-lib cconv debug time-date mule-util tooltip eldoc
electric uniquify ediff-hook vc-hooks lisp-float-type mwheel dos-w32
ls-lisp disp-table term/w32-win w32-win w32-vars term/common-win
tool-bar dnd fontset image regexp-opt fringe tabulated-list replace
newcomment text-mode elisp-mode lisp-mode prog-mode register page
menu-bar rfn-eshadow isearch timer select scroll-bar mouse jit-lock
font-lock syntax facemenu font-core term/tty-colors frame cl-generic
cham georgian utf-8-lang misc-lang vietnamese tibetan thai tai-viet lao
korean japanese eucjp-ms cp51932 hebrew greek romanian slovak czech
european ethiopic indian cyrillic chinese composite charscript charprop
case-table epa-hook jka-cmpr-hook help simple abbrev obarray minibuffer
cl-preloaded nadvice loaddefs button faces cus-face macroexp files
text-properties overlay sha1 md5 base64 format env code-pages mule
custom widget hashtable-print-readable backquote w32notify w32 multi-tty
make-network-process emacs)

Memory information:
((conses 16 106972 12694)
 (symbols 56 21112 1)
 (miscs 48 53 120)
 (strings 32 33060 1443)
 (string-bytes 1 893866)
 (vectors 16 15610)
 (vector-slots 8 500836 10656)
 (floats 8 57 221)
 (intervals 56 403 28)
 (buffers 992 12))