OK guys I found a custom wheel maker who has DOT and TUV approved rims. The rims come from the UK and will cost about $290 and come in white, gold, black, charcoal (in matte, silk, flat paints). I found these guys by going to performance alloys and checking their site on who distributes rims in the 3 bolt pattern. I found these guys and they can custom make the 3X112 bolt pattern and is approved by DOT/TUV. The brand is Compomotive motorsports and they have a distributor here in the US in Pennsylvania. I am getting some numbers down but here is the pic
They will come in 15 X 7 with a 112 X 3mm bolt pattern I thought about a 16X7 rim and the extra cost per tire/rim and this made me choose the 15 X 7's.
Preliminary speaking, I am getting a charcoal color of these rims, with blue lug nuts to match. There will spacers on the back but not the front to space out and match offset of both front and rear rims. Also the bolt pattern is not going to be changed. It is going to a 3 bolt pattern. At present time from what I was told the spacers are 1/2 inch thick and are TUV approved. So in speaking to this representative he said they are trying to get some presence into the Smart Car Market because their provider in the UK already has some presence and would like to extend that into the US. I might try to work something in here if more of you jumped on board and wanted to order rims.
Like I said numbers are coming in, these guys specialize in competition rims and the rim below is a ralley car rim. The guy i spoke to was pretty knowledgable on rims and suggested that a 195/55/15 tire which will keep the rim/odometer metric correctly set.
Construction seems pretty decent considering they are made for Ralley type racing. Yes it does seem overboard, but with the price of adapters and no delivery date, rims (130 each X 4 + 400 Euro Adapters = 1120) and shipping, I think it will come out cheaper in the end. So this one would cost me 1200 for all rims free shipping and they are custom and everything is DOT/TUV approved.
If you want to call them up with questions they are located in PA.
Home Page - US Site
Compomotive - Motorsport Wheels - UK site
I spoke to Allen. He is going to get some information from the UK and give me the breakdown in price. To get the custom rims ordered is a 50% deposit. Also he mentioned that someone already ordered them for a smart. It took 6-9 weeks to deliver (fronts came at different times) He order 16 X 6s and 16 X 7s.

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