SQL at Oracle DBA - Variable conditions

Hello all,
I have a report where I'm using an Oracle database to get info directly from my ERP.
And it is a simple SQL:
select * from database.table where item = 'TIAGO123' OR item = 'TIAGO432'
So far, so good. But where conditions can change, I can add more items or remove... So instead of having the end user editing the connection>source, I would like to know if there is a way to leave it flexible.
I have the items lists in one of the Excel spreadsheet where I connect to this SQL.
Let me know any doubts.
Thanks
Tiago