Gordon and Fournier, especially at the expense of Smart will make the team slightly better, but not nearly enough to use draft picks (and other players) or to use the TPE and go into the luxury tax for.
Boston is better, but just not enough for me to be excited for that sort of trade. I'd be fine with Gordon for two 1st's though.
I'd try to do something like this, which doesn't use the TPE at all
Boston - Gordon, Bamba
Orlando - Thompson, Theis, Langford, G. Williams, 21 1st
Not sure Orlando would do that, but I'd shoot for something like that. Might even throw in an extra 1st if I had to.