I don't believe you can with a pure css implementation as you would need to define your base paths for your images in a variable which you set with some logic (switch statement, if/else if, ..etc.) and then use that variable in the css.
Here are some options I thought of to do this. If you create a pseudo css file with your variable defined as a string that does not occur in css (ex: $basePath) and build out all your css rules in this fake css file as "$basePath+image.jpg". Then with some server side code retrieve the css file and create your template css files by replacing $basePath+ with the actual base path for that theme. The server side code would then save those css files as theme1.css, theme2.css, ...etc.
You then could use url variables to switch between themes using some server side code to insert a reference to the correct css theme file.
This way you would only need to maintain your pseudo template css file. Although you would need to rerun your css creation code each time you change the template css file so that your theme css files get updated.