A hole saw is best, if you can get the drill in the right position. You have to lay out where to drill as accurately as possible and cut a generous size hole, but one an escutcheon plate can cover.

Have you already purchased the cabinets? Many new cabinets do not have a full back, which exposes the upper area where the drain pipe and most supply pipes come through.

Supply pipes through the bottom of the cabinet are less common, so you will just need to cut one or two holes large enough to feed them through. Supply pipes are usually 1/2" and the escutcheons are about 3", so you have quite a bit of space to work with.

Bruce

Xiong-

Every situation is unique. If you the best advice, post a picture or two....