Adsense is a billion dollar company and it is quite impossible to fool it. They have full info of your online activity. Since half of all your accounts are associated with Google like webmasters, Analytics, Feedburner, Google+, Blogger, Youtube, how can you change all these accounts for a new Gmail ID. They can track you down instantly through IP address
Your idea could be a smart solution and to make it more secure you can add your new Gmail account to your blog and then grant it full admin rights. You can then delete the old gmail ID and start operating the blog from this new ID. Make sure the new Gmail ID you create must not contain your same Residence address and Mobile number as the previous one. But what if Adsense has blacklisted the domain too? This idea will fail instantly
What is the Safe approach?
Safe Side is to always wait when you reach the minimum requirements for qualification and then reapply for adsense by clarifying your stand well that you will respect their TOS.
I had written a tutorial back in 2011 but I don't suport it now
Read: Lost Adsense? How to get it back!