There are only two ways of doing it one you have already mentioned importing in Sql server and then doing something like this..
CREATE Table ImportTable (Value NVARCHAR(1000)) --<-- Import the data as it is
INSERT INTO @TABLE VALUES
('1234,34112'),('12651635,68466'),('1234574,5874')
/* Alter table add column of NUMERIC type.
And update that column something like this...
*/
UPDATE ImportTable
SET NewColumn = CAST(REPLACE(Value , ',', '.') AS NUMERIC(28,8))
Or you can change it your excel sheet before you import it.
Unless you are using SSIS to import data it is always best to get your data in Sql Server 1st using lose datatypes and then do any data manipulation if needed.