Google penalizes pages containing more than 100 links each it could work with for instance a network of 20 sites, though, but they should all be related (same niche).
If you wanted to have 100 sites with 100 links to your main site. You would have to have 100 sites comtaining at least 30 pages of unique, quality content each with two or three links back to your one main site from each page. This would mean that you would have to have 3000 pages of content (articles) that are usefull and unique. So it is quite a hard thing to do. An easy way to get around this is to buy links at the bottom of forums. This would mean that for each category, thread, post, user profile, etc. you have a link back to your site. That way the content, and links is built by other people for you for free.
It'd probably be more in your favour to spend the time and money that you WOULD spend on making 100 sites and linking back on actual marketing and genuine link building. Trust me, if you do it the dodgy way, it'll come back to haunt you!
There's so many cheaper and easier ways to get 100 links. The links from your plan would also be next to worthless as they'd all be PR0. Try high pagerank dofollow blog commenting instead, or blog carnivals.
Insite, In fact this is a very effective method. And truly many big companies are doing that (almost all) but they have lots of resources. It is not a good idea for a work-from-home webmaster or a small firm (it is a waste most of the times).
I have private customers that buy website development packages of 500 websites from me. The key is not to link them in any way, use different content, and promote each and every single website the right way. The number of websites you own, build or promote is not important for google, but the other guys are right, it hates link farms and if google will smell anything that will break the rules, your entire network might be banned or penalized. So the answer is no, you cannot use multiple domains for linking purposes without risking of getting into trouble.
It will work for a while then Google will catch you and you'll have to build another 100 sites and get back links to them. Then those sites will get banned and you'll have to build another 100 sites... Maybe you better build 10,000 sites.
There's so many cheaper and easier ways to get 100 links. Code (markup): ... and far less time intensive! You'd also risk being "busted" if you did not have those 100 link on several different IPs. Too much risk imo
I think google will not allow it. check google analytic service to see what google records when a website is viewed.