Not exactly. You will have to repeat some of the steps related to building your emuNAND partition, but if you know what you're doing, you can copy the emuNAND from one SD card to another. With regard to your files/folders, you can just copy/paste them to the new SD card.
The important thing is to make sure your new SD card is formatted as FAT32 before importing anything.
Edit: It should be noted that, unless you plan on using online play with legitimately purchased games, there isn't much of a need for an emuNAND.