Unfortunately you can not create a 3D reference per your original post.
A more common approach would be to list all relevant sheets and then use a SUMPRODUCT & INDIRECT approach, however, if you wish to revise the listing regularly this may prove cumbersome (not to mention inefficient)
Another alternative would be to use Names and Evaluate XLM call.
Let's say in A1 you have the last sheet and in B1 you have the cell reference you wish to SUM - with B1 the active cell create the following Names:
in C1 you can then retrieve the result
again, the above is not particularly practical.
I confess I would err towards a basic UDF
invoked from a cell:
so in essence you build the formula string and then use the UDF to execute as though a physical reference.
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