Set up an Excel file with a VBA macro that performs the functions you need. Save the Excel file, open Smart List, and under the menu option: Smart List > Export Solutions, add your Excel file. Give it a name, select which reports it will be used for in the tree menu, and type in the name of the macro you created to run either before or after the export.
When finished, click on the report, and you will see a drop down arrow on the Excel button for you to select the template to use. That's it!
As far as VBA with the modifier, I do not think this is possible. It would be incredibly slow however even if it was.