I'm not sure why you would want to do this.
I see several use cases for this idea: You can store some status information into the eeprom before finally resetting the board. That way, you have later a chance, figuring out, where your application hangs.
Right now, I have not yet figured out, if the watchdog is reentrant. In that case, the first steps in the ISR could be, resetting the counter (WDRSTT to 1) and set a flag, indicating that the watchdog has already triggered once.
If that flag is already set (and the ISR is reentrant) you should immediately reset the board, if the flags was unset, you can do, what the ISR should do.
I will hopefully come back with a ISR solution soon. See for WDT-Handling my other thread in the Arduino-Forum:
http://forum.arduino.cc/index.php?topic=233175.0