You don't really need to smoke it to any specific internal temp as you are not fully cooking it, just getting the smoke flavor on. You can hot or cold smoke bacon depending on your preference. If you cold smoke around 100 degrees (or even less) you can smoke it for hours. If you hot smoke it around 200 or higher you may only smoke it for an hour or so depending on how big of belly you have. If you do hot smoke it, removing the skin afterward is much easier. Basically, you just need to do it a few times so you know how smokey you prefer yours. Some people like just a kiss of smoke, some like it really heavy. I wouldn't worry about internal temp, just don't fully cook it unless you are cooking it to eat right out of the smoker.