CSS and less are no XML formats, so XSLT might not be the droids you are looking for the best tool. I found Mustache quite suitable for such a task. It does have a C# implementation available. Your input file would look something like:
@color_link:#{{color3}}; // secondary1
@color_link_hover:#{{color2}} />; // Secondary1 hover
and you would supply a map with the stuff in double curly braces as keys.
Let us know how it goes.