I at least don’t know about a VPN provider offering this which is at the same time trustworthy. Instead, they could kind of DIY it by using for example tailscale. Tailscale would allow for using a device as an exit gate. They’d need a device at a friend’s home that is online when they need it but that’s it. An old phone or a cheap raspberry pi would suffice. Wouldn’t even cost a penny (except for the exit gate device)