If you can start a software after you recive the sms to your phone(you need a software that will actually detect an sms recived on your mobile) if there is no such software for your phone you will need to build it and use the driver you recived with the phone to make it work good. Then just direct the software will order a phone call if you make it over the cell phone it should use this same driver to pass the call. Thats all... the phone must support getting commands from the pc and the pc must know how to pass them.I guess you will need custom work here
