Yes, you can make links in Google Sheets and other places callable. To do so just create a hyperlink like this:
https://cucomm.com/call?tel=+12345678900 (copy)
Where instead of "+12345678900" you should place the desired phone number.
And when you click on the link you will be redirected to your default phone calling application (in case you have SIP or VoIP) or to your mobile phone.