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When I was making Portal Story (a 2D portal based puzzle game) I actually had the portals cut holes in the collider of the surface they're on. It was pretty simple to do since it was 2D and all the surfaces were EdgeColliders, but I don't think it would be particularly easy to do in 3D to a MeshCollider and it wouldn't work if you ever allow portals on other collider types (like if you use a box collider in your terrain somewhere).
I released a 2D portal based puzzle game last year. I can't help you with getting the visuals working in 3D, but I can explain how I set up the physics if you like.