It will impact performance (because you keep doing joins which aren't really necessary), see this article for your second question.
It is not recommended to let all entities inherit from an ImportIttem entity. It will impact performance and prevent necessary inheritance in your model.
You will still need specific Excel import templates per entity.
Edit 1: You can get a list of imported items when you pass a parent object.
Edit 2: You can make your own lists of data with an extra attribute and fill that from excel. In that case you need to pre-process the excel file.