If I remember correctly you will have to put the usual files (SafeB9SInstaller, Luma3DS) on the SD for the target system for the Mario Kart exploit -- same as with other methods.
What I don't know is if the build-in SMB server on New series consoles would be enough to place files anywhere on SD. To be honest I used it only once years ago and since it sucked... I forgot about it.
Be warned that it is an SMB v1 implementation, insecure and somewhat stupid (works correctly with older Windows).
But: Please don't torture yourself and consider getting an SD reader/writer.