I build wheels all the time. Every year I teach an annual class
at the bike coop here.......I pretty much know what i'm doing.
I would not do what you are suggesting. There are some subtle issues with
brake reach, and it's just not worth the time and energy involved.
Also, check around and I think you will find the price of spokes to be quite
high and a little bit discouraging.....most of the shops here are getting a
buck each for DT straights.
just shop for some high quality 27" tires online or use the Performance
Forte house brand tires in 27".
Did I talk you out of it ?