I don't think you can do it without hacking the core code - creating an issue is pretty fundamental to JIRA.
However, it is just an entry in a menu, so I think it's a properties file, not "hack java and recompile" job. Of course, there are several ways to create an issue too, so if your aim is to replace the standard create process, you've got a bigger job of hacking than just a menu tweak.
Also, I wouldn't do it by replacing - I'd remove the create option and implement my own create button as a web-fragment. That's a safer change than changing the target.
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