Step 1: Use the condition for distinct roots.
For a quadratic equation
\[
ax^2+bx+c=0
\]
to have distinct real roots, its discriminant must be positive.
That is,
\[
D\gt 0
\]
Step 2: Identify \(a\), \(b\), and \(c\).
The given equation is
\[
x^2-2(1+3m)x+7(3+2m)=0
\]
Here,
\[
a=1
\]
\[
b=-2(1+3m)
\]
\[
c=7(3+2m)
\]
Step 3: Apply the discriminant condition.
\[
D=b^2-4ac
\]
So,
\[
[-2(1+3m)]^2-4(1)\cdot 7(3+2m)\gt 0
\]
\[
4(1+3m)^2-28(3+2m)\gt 0
\]
Step 4: Simplify the inequality.
Dividing by \(4\), we get
\[
(1+3m)^2-7(3+2m)\gt 0
\]
Now,
\[
1+6m+9m^2-21-14m\gt 0
\]
\[
9m^2-8m-20\gt 0
\]
Step 5: Solve the quadratic inequality.
Factorizing,
\[
9m^2-8m-20\gt 0
\]
The roots are
\[
m=\frac{8\pm \sqrt{64+720}}{18}
\]
\[
m=\frac{8\pm 28}{18}
\]
So,
\[
m=2
\]
or
\[
m=-\frac{10}{9}
\]
Therefore,
\[
9m^2-8m-20\gt 0
\]
when
\[
m\lt -\frac{10}{9}
\]
or
\[
m\gt 2
\]
Step 6: Final conclusion.
Thus,
\[
S=\left(-\infty,-\frac{10}{9}\right)\cup(2,\infty)
\]
This set has infinitely many elements.
Therefore,
\[
\boxed{\text{Infinite}}
\]