And I ask this, is because I've been taking 10-12 drops at a frequency of three times per day, every day for about two years, and so I've had plenty of opportunities to work-out some strategies along the way. And I've found that drinking 16 ounces of water prior to my Miracle-Mineral-Supplement intake, was the biggest significant step in avoiding nausea and various other related issue.
And the second big help in the process(for me) was in taking Miracle-Mineral-Supplement in capsule(as you mentioned). However, I'm not quite sure if I understood why you have to deal with the smell, since there shouldn't be any whatsoever with capsules.
The second thing I wondered is whether or not you are taking water prior to your MMS intake?. This is/was the single biggest step I discovered in controlling nausea in my own treatment. Otherwise, given the volatility of the capsules, I found the aftermath to be far too sensitive to rely on(anything could set it off).
As a third point, I also found the use of a chaser with the capsules(juice, fruit etc) to be a very effective means from which to dissipate all aftertaste ie. gas burp(gag)
Aside from this, if there was one last thing that stands-out it would be "the baking soda drink"
Which is the equivalent of a emergency STOP button with MMS induced nausea. Which is nothing more than a teaspoon of Baking Soda in a cup of water. At which point... if you feel like you're not going to make it, down it and its all over in the blink of an eye(like magic). Which is a real life saver for those experimental times.
Hope this helps.
And thanks for sharing your experiences with us!