What would be the impact of creating large number of segment value security rule?

There is a business requirement to create segment value security rules for each individual value of cost centers and there are around 30,000 cost centers. This would require to create individual segment value security rules for 30,000 cost centers and 30,000custom roles(Shell roles) to link with the individual cost centers because of sample business scenario -

There are cost center CC1, CC2 , CC5 and CC8 and Users - User A and User B, roles providing access to CC1 - Role 1, CC2 - Role2, CC5 - Role5, CC8 - Role8

User A needs cost centers CC1 and CC5 for that User A needs Role1 and Role 5 access.