Tables in two columns.
Redifine \index and \glossary to add the ‘\beforeentry{file name}{tag}’ before each \indexentry and each \glossaryentry, with default definition for \beforeentry to eat its fields and do nothing.
In addition, The command inserts a tag at the file. To get a pointer to the file, all we need to insert te redefinition ‘\def\beforeentry#1#2#3#4{#3{\Link[#1]{#2}{}#4\EndLink}}’ which puts the link on the page number (for whatever the page number is good, or replaces it with another mark).