I believe at this point no incremental upgrade is possible, because Carbon is entirely deprecated and will not run on current Macs.
"We are still planning to support the Carbon Event Manager and Text Input Sources, to name two mostly non-UI APIs. You might wonder, what about the Memory Manager, or the Alias Manager, or the Process Manager, or other lower-level managers? At this time, it looks like most, if not all, of the APIs provided by the ApplicationServices and CoreServices umbrella frameworks will still be available in 64-bit." - Eric Schlegel (apple developer)
It’s so obvious - why has nobody done it before?