Best known asymptotic PCP sizes / 3-SAT
The state-of-the-art for PCPs that yield a reduction to $(\frac{7}{8}+\varepsilon)$ 3-SAT (even for sub-constant $\varepsilon$) are those of Dana Moshkovitz and Ran Raz, which have length $n^{1 + o(1)}$. I do not know, however, if anyone tried to compute the exact dependence of the length on $\varepsilon$, or the computation complexity of the reduction. Their main technical result was simplified later by Irit Dinur and Prahladh Harsha.

If you are interested in short PCPs with a constant number of queries that do not necessarily give optimal hardness-of-approximation reductions (a.k.a. "high-error PCPs"), then the state-of-the-art result is PCPs of length $n\cdot \mathrm{poly}\log n$ due to Eli Ben-Sasson and Madhu Sudan and its improvement by Dinur. Again, I do not know if anyone what is the exact complexity of computing the reduction.