There's such a device based on an analogue PSTN interface, which is sold for € 30 and can be expanded to up to 4 power sockets (+ € 10 for each additional one):
Google Translate
With a Sagem RL300 or the newer RL302 GSM-Gateway, which you can get in new condition
for ~ € 50 from German eBay, you could get what you want.
However I don't know any solution, that is intended for SMS, GPRS or GSM at all.