I am looking for some software that is able to import .xls files (or .csv etc.) and generate g-code.
I need to use excel database, import it to some software and select some cells to be transformed to g-code.
I need to transform more cells at one time (put them to some defined grid) and generate one g-code so that I can engrave more cells from excel at once.

Do you know some software whis is able to do so?

I believe CamBam can do this for you. I know you can divide a Polyline or line segment into any number of segments,and each intersect point appears in the points list; X,Y,Z. The point list can then be exported as a CSV file, and read into Excel. It sounds like you want to do the reverse. Ask in their forum, and they can explain it better in detail. Great program by the way.