I try to describe what I have in my mind; maybe there is a different solution.
I developed a device with a Colibri module and a SD card; its design is based on Toradex Evaluation Board.
This device doesn’t have ethernet, but only an USB port that you can use to connect to the PC.
When the device is connected to the PC, only the SD card should be accessible with R/W rights.
The PC should see the device as a removable mass storage (like a smartphone or a digital camera).
Is the suggested USBRNDIS + SMB approach the best one (based on your knowledge and experience)?