Create a 1080 59.94i project, digitize your HDV. Open the bin with the captured HDV footage from your 23.976 project. If you captured at 30i, then do not transcode to 23.976. You will lose your ability to track back and upres. Keep your footage as 30i, Avid will apply a time warp filter to adjust the frame rate. When you are ready to upres, sub sequence out the 30i material and upres that back in the 1080 59.94i project, and drop it back into the mastering sequence. Of course, if your plan is to capture at hi-res, then there will be no upres process, but I still would leave it be and let the Avid adjust the frame rate in the timeline. It does a surprisingly good job considering the math involved.
Los Angeles, CA
"We are the facilitators of our own creative evolution." - Bill Hicks