If you use the attack action to make a single melee attack at your highest base attack bonus while using Power Attack and you hit an opponent, you can spend a swift action to attempt a trip combat maneuver against that opponent.
I would say no. It specifies a single attack, not 1 attack per target, just 1 attack.
No, felling smash specifies an attack action, which is a standard action. Whirlwind attack full attack action. The difference between the two, is similar to what keeps vital strike out of whirlwind attacks.
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To bad, would have been a hell of a combo. They also have a lot of similar words.
Whirlwind Attack (Combat)
You can strike out at every foe within reach.
Prerequisites: Dex 13, Int 13, Combat Expertise, Dodge, Mobility, Spring Attack, base attack bonus +4.
Benefit: When you use the full-attack action, you can give up your regular attacks and instead make one melee attack at your highest base attack bonus against each opponent within reach. You must make a separate attack roll against each opponent.
When you use the Whirlwind Attack feat, you also forfeit any bonus or extra attacks granted by other feats, spells, or abilities.
Felling Smash (Combat)
You commit all your focus to a devastating blow, trying to crush your opponent to the ground.
Prerequisite: Int 13, Str 13, Combat Expertise, Improved Trip, Power Attack, base attack bonus +6.
Benefit: If you use the attack action to make a single melee attack at your highest base attack bonus while using Power Attack and you hit an opponent, you can spend a swift action to attempt a trip combat maneuver against that opponent.