pillar.sls

sudoer_groups:
  kmadmin:
    commands:
      - "ALL=(ALL)       NOPASSWD: ALL"
  kissmetrics:
    commands:
      - "ALL = NOPASSWD: /bin/su - km-legacy"

salt-sudoers.jinja

{% for sudoer_group in sudoers.split(',') %}
{% for command in pillar['sudoer_groups'][sudoer_group]['commands'] %}
%{{sudoer_group}}        {{command}}
{% endfor %}
{% endfor %}

sudoers.sls

{% for group in pillar.get('sudoer_groups', {}) %}
{{ group }}-sudoer_group:
  group.present:
    - name: {{ group }}
{% endfor %}
/etc/sudoers.d/salt:
  file.managed:
    - source: salt://salt-sudoers.jinja
    - template: jinja
    - context:
      sudoers: {{ pillar.get('sudoer_groups', {}).keys()|join(',') }}
    - user: root
    - group: root
    - mode: 640