Ethernet to Cellular Modem Possible? | GSM + Ethernet + Arduino
No, it's not possible.

Chiefly because the normal Ethernet shield is not capable of routing.  The Arduino never talks to the ethernet - it talks to the chip on the shield and tells it how to handle the ethernet connection - everything else is then done by the ethernet chip and the results passed back to the Arduino.

Similarly with GSM - you make requests to it and it goes off and does the work.

To link the two together you would need raw access to the incoming ethernet packets, and you would then have to perform NAT (Network Address Translation) and maintain internal state tables for current streams and such, and pass reformatted packets on to a GSM modem that could accept raw data like that.

Way outside the scope of a lowly Arduino.

Maybe possible with one of the higher end Arduino-ish systems like the Edison, Galileo or Yun (just) since they run Linux and have a real Ethernet port and a proper USB port to communicate with a proper celular modem.