So i was wondering if anyone knows where the files for the Mario and Luigi voices are at all? so i am making a NSLU hack and i replaced Mario's model with Luigi's and was wondering if there is a way i can also change the voices with it as well

Somewhere in the .sdat
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you want the player to pick luigi right?
well, you can just lock the game on luigi so the player can't choose Mario (don't know if that also counts for the Newer DS engine, but if your hack uses the original game as it's base this works perfectly): https://nsmbhd.net/thread/2569-misc-patches-thread/ and then misc patch 2
that is much better than swapping models and sounds around (at least that's my opinion)

But to answer your question: in the Sound Database (sound_data.sdat), in Waves:
Mario = WAVE_MARIO_BASE_SE; WAVE_MARIO_V_COMMON_SE and WAVE_VS_COMMON_MARIO_BASE_SE
Luigi = WAVE_LUIGI_BASE_SE; WAVE_LUIGI_V_COMMON_SE and WAVE_VS_COMMON_LUIGI_BASE_SE
was everything i could find

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previously (un)known as BooChewbaca