Modbus can work over serial or Ethernet.
If you need to implement MODBUS over a serial connection then all you need is a UART and a processor (NIOS is very good)
If you need MODBUS-TCP then you need an Ethernet port instead of UART.
The best resource is here: http://www.modbus-ida.org/tech.php
This one is also good (free tools, free code) http://www.modbus.pl/
If you want to use NIOS the Altera SOPC builder will help you to create your system containing the processor and the UART (Ethernet MAC) and other peripherals if you need. The rest is software.
Good luck!
P.S. Sorry but I don't have a sample design based on NIOS. But you can try searching the Altera website.