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You can view details of the script at the Captain Awesome web site. Per comments, (originally found by Joonas) there appears to be a script written by Kamil Khadeyev which automates some of this. This method is far from perfect, but it's about the only method I'm aware of. And if you scaled the Smart Object layer, you may need to scale the group as well. You may need to reposition some groups depending on how they interact with the edges of the original document. The only caveats to this method are scale and positioning.

Drag the fx icon from the Smart Object layer to the new Layer Group you just dragged over.

Hold the Shift key down and drag from the Smart Object Window to your original document window with the Move Tool.

Double-click the Smart Object to open it in a new window.

How to cut out objects in photoshop cs3