You can. You can use the document name or field or whatever value specifies who they're for and run a Query Data activity. The activity will generate tokens for the other columns. You can use those tokens to specify the users to route to in Route to User activities.

However, since you mentioned scanning documents, I would not recommend using Excel because Excel only allows one connection at a time. Workflow will try making multiple connections when routing multiple documents that Laserfiche Scanning creates in quick succession. Using a SQL table instead would give you better performance.