Alot of the little bumps and baffles in the
ibiza air box are just there to make them less noisy really so yes. I have done it, havn't got any pics at the moment. The plastic pipe that goes from the air box to the front of the car has some baffles in it that are restrictive and can be easily removed. If you remove the air box and this pipe you will see what I mean.
I'm going to have a go at running a cold air feed up from the fog light hole to the air box soon, should
help get a little more cold air in.
If you decide to drill the air box don't make the holes too big so you can get bits of leaves n stuff in there. And make sure all the air going into the engine passes through the filter.
Good luck