Something along the lines of
#ifndef something
#define something value
#endif
…but less verbose. Maybe #noredef (thinking of noremap in Vim.)
The idea being that plugins or modules can define variables with default values, and you could override them before including the file, so:
// In some_plugin.css
#noredef $some-plugin-color #ddd
strong { color: $some-plugin-color; }
// In main.css
#define $some-plugin-color #ccc
#include "some_plugin.css"