These are the options I am working on:
1. Use the Firecrest 105mm slim ND filters, if Hitech ever makes them. The reviews of smaller sizes of the firecrest line are good. They are a slim ND and should fit the 105mm diameter of the 35 LS. Lee has a 105mm CL-PL that will fit and is also slim. The Lee may not fit well as I believe the 35mm LS is coarse threaded 1.0mm pitch. I have not had a chance to try my Lee 105mm on the 35mm LS. However as both of these are slim filters you should be able to combine 2 and not vignette unless close to wide open on the lens. Hitech has had the 105mm on their list now for months but they are not shipping yet, and I am starting to wonder if they will even make them.
2. Consider the Cokin X-Pro setup. Don Libby has successfully used the X-pro on his 40-80 LS which is also 105mm. You need the 1.0mm coarse threaded 105mm adapter from Cokin, which tends to be special order. Then the standard Cokin X-Pro filter holder. Cokin's X-Pro filters are 130mm x 170mm and are glass. Lee makes a glass 4" x 4", 100mm x 100mm that will fit in their wide angle holder, but I like the idea of the Cokin as it's wider thus less chance to vignette. Cokin makes both grads and solid ND in the 130 x 170 size. The solids are glass, I believe the grads are resin but not sure. I am still waiting for B&H to get the 0.9 ND Cokin back in stock.
Hood options, still unknown.
With option 1, I am not sure if the Schneider hood will fit over the 2 or 1 105mm filters.
With option 2, hood will be a problem. The Lee wide angle hood I don't believe will mount easily to the Cokin setup. Cokin shows a large hood in their lineup but it's around 400.00 US and never in stock.
http://www.bhphotovideo.com/c/search?Ntt=Cokin+X-pro+hood&N=0&InitialSearch=yes&sts=ma&Top+Nav-Search=Paul Caldwell