The packages for Export to Excel for ApEx and XE are now unwrapped and available for download:
You may use them and modify as you need. It has been downloaded arround 300 times in the last two months. Shows that it works and it is needed, despite of the new BI publisher feature available for ApEx 3.0.
The method is quite simple. You need to generate HTML tables and it will be readable as a normal .xls file from 97 to the latest version. This gives an option to create multiple pages in excel and export multiple reports in one run as one file. Of course, it needs some modification within the package to do that.