Glossaries: Hyperlink to First Entry not List of Acronyms

I recommend you upgrade to the latest version of glossaries (v4.01 at time of writing) and try the following:

\documentclass{report}

\usepackage[colorlinks]{hyperref}
\usepackage[acronym,nowarn,hyperfirst=false]{glossaries}

% Switch off hyperlinks for all uses of \gls etc.
% Hyperlinks will be inserted manually in the custom display style
\setkeys{glslink}{hyper=false}

\renewcommand*{\CustomAcronymFields}{%
  name={\the\glsshorttok},%
  description={\the\glslongtok},%
}

\renewcommand*{\SetCustomDisplayStyle}[1]{%
  \defglsentryfmt[#1]{%
    \ifdefempty\glscustomtext
    {%
      \ifglsused\glslabel
      {% subsequent use
       % Assuming all acronyms are written in upper case, so
       % not bother to check for case changes.
        \glsifplural
        {% subsequent use, plural
          \glshyperlink[\glsentryshortpl{\glslabel}]{\glslabel}%
        }%
        {% subsequent use, singular
          \glshyperlink[\glsentryshort{\glslabel}]{\glslabel}%
        }%
      }%
      {% first use
        \glsifplural
        {% first use, plural
          \glscapscase
          {% no case change
            \glstarget{\glslabel}{\glsentrylongpl{\glslabel}\glsinsert}%
            \space(\glsentryshortpl{\glslabel})%
          }%
          {% first letter upper case
            \glstarget{\glslabel}{\Glsentrylongpl{\glslabel}\glsinsert}%
            \space(\glsentryshortpl{\glslabel})%
          }%
          {% all caps
            \glstarget{\glslabel}{\MakeTextUppercase{%
              \glsentrylongpl{\glslabel}\glsinsert}}%
            \MakeTextUppercase{\space(\glsentryshortpl{\glslabel})}%
          }%
        }%
        {% first use, singular
          \glscapscase
          {% no case change
            \glstarget{\glslabel}{\glsentrylong{\glslabel}\glsinsert}%
            \space(\glsentryshort{\glslabel})%
          }%
          {% first letter upper case
            \glstarget{\glslabel}{\Glsentrylong{\glslabel}\glsinsert}%
            \space(\glsentryshort{\glslabel})%
          }%
          {% all caps
            \glstarget{\glslabel}{\MakeTextUppercase{%
              \glsentrylong{\glslabel}\glsinsert}}%
            \MakeTextUppercase{\space(\glsentryshort{\glslabel})}%
          }%
        }%
      }%
    }%
    {% \glsdisp used
      \ifglsused\glslabel
      {% subsequent use
        \glshyperlink[\glscustomtext]{\glslabel}%
      }%
      {% first use
        \glstarget{\glslabel}{\glscustomtext}%
      }%
    }%
  }%
}

\SetCustomStyle

\newacronym{FEA}{FEA}{Finite Element Analysis}

\begin{document}

First use: \gls{FEA}.

Next use: \gls{FEA}.

\end{document}

I've used the colorlinks option so you can see where the link is in the result:

The link target is the first use. Be careful not to reset the acronyms (via \glsreset etc) or you'll end up with multiply defined targets.

Edit: there's a simpler method with the glossaries-extra extension package:

\documentclass{article}
\usepackage[colorlinks]{hyperref}
\usepackage{glossaries-extra}

\setabbreviationstyle[acronym]{long-short}

\glssetcategoryattribute{acronym}{nohyperfirst}{true}

\renewcommand*{\glsdonohyperlink}[2]{%
 {\glsxtrprotectlinks \glsdohypertarget{#1}{#2}}}

\newacronym{FEA}{FEA}{Finite Element Analysis}

\begin{document}

First use: \gls{FEA}.

Next use: \gls{FEA}.

\end{document}

This will create a target when the hyperlink is suppressed. This can cause a problem if you reset the first use flag or if you want to use the starred version \gls*. A minor modification can keep track of whether the target has been set:

\documentclass{article}
\usepackage[colorlinks]{hyperref}
\usepackage{glossaries-extra}

\setabbreviationstyle[acronym]{long-short}

\glssetcategoryattribute{acronym}{nohyperfirst}{true}

\renewcommand*{\glsdonohyperlink}[2]{%
 {\glsxtrprotectlinks 
   \edef\fieldvalue{\glsxtrusefield{\glslabel}{hastarget}}%
   \ifdefstring\fieldvalue{true}
   {%
     #2%
   }%
   {%
     \gGlsXtrSetField{\glslabel}{hastarget}{true}\glsdohypertarget{#1}{#2}%
   }%
 }%
}

\newacronym{FEA}{FEA}{Finite Element Analysis}

\begin{document}

First use: \gls{FEA}.

Next use: \gls{FEA}.

No hyperlink: \gls*{FEA}.

Another use: \gls{FEA}.

\end{document}