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You do not need the memos. Most likely these memos were added as a little "teaser" to people who still had the golden pantaloons from BG1, also got the silver pantaloons from BG2 and still had no clue as to what for these are (like me). So while the "thing" for what these were needed was not yet in the game (ToB wasn't made yet) - but probably was planned - the scroll was added, with the message that you should always keep the pantaloons. Curious but dubious people would then keep them for sure, and in the end, a reward was given.
As for importing the Golden Pantaloons, then these are the ONLY items you actually CAN import so, that they remain with you. Basically all you need to is to have them on your char at the end of BG1, then import him/her, and the Golden Pantaloons will be available in that trapped painting in Irenicus Dungeon, where that golem is, pretty much right when the game starts. There's the Minor Healing potion, +1 dagger and the pantaloons.
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