I doubt there's any kit made for the Smart yet. But there's a few universal kits that you can put on any car.
One is called "Nitrous in a Bag" by Nitrous Works ($400?). Comes with 10 lb bottle, a duffel bag, 20-100 hp jets, etc. Everything you need. You feed a nitrous line from the cockpit to the front of the mass air meter. You plug the power cord into your cigarette lighter. It's sprays right in front of the mass air meter and tricks the computer to go into cold start mode where it will adjust air/fuel mixture to be on the very rich side.
The dangerous part is that nitrous is activated by a button that you press and hold. So you have to make sure that you press this button ONLY when you're at WOT....wide open throttle....your gas pedal pressed all the way to the floor....where you're getting lots of fuel delivery....otherwise you're spraying nitrous w/o enough fuel and it can blow your motor. I would start with 20hp and probably not go over 40hp. It's a dry shot, so 20hp would give you about 15 hp.
The kit is easily removed and put on different cars. Just that it doesn't have any safety measures. Hard for dealers to know, but there is a small hole you must drill near the mass air meter to feed the nitrous line through.
Another kit is called "Sneaky Pete" made by NOS.
I would definitely change the spark plugs to 1 or 2 heat range colder. Never use platinum plugs. Use the regular copper ones. And 93 octane gas. Maybe put in a bottle of octane booster to be on the safe side. 1 bottle = about +1 octane boost. Then check the plugs right after one NOS run to see if there's any detonation.