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Part of the Adsense TOS covers that you cannot change code - making the links open in a new browser window would probably fall under that.
The only way I could see you doing it, would be to put the ads in an iframe and write some code to open a new window if the click is inside the iframe.
But like the others said, this would probably not be a good idea and could cause Google to deactivate your account.
If someone is going to leave your site, though, better with paid exit! And they may not be too happy to still see your site in a window when they thought they had "asked" to leave it.
And yes of course, doing this violates the google adsense TOS.
The paid exit should be the one that counts. If you are paying me to leave you can have the nicest most user friendly way possible to go.
I'm no programmer but maybe there is something in their own script that forces targets back to normal overiding remote base target=
Or on the other hand maybe google doesnt care.
For me, I guess if you are serious about site advertising, and it does suit your site, the key would surely be to incorporate ads in a way that benefits both your users and your advertisers. That way it all makes (Ad)Sense! Personally, using target=new window/blank etc does not seem to benefit anybody, including your own site..