In most cases, no, but it's plan dependent. The employer's plan would have to allow an in-service distribution and, since you are under age 59½, that in-service distribution is not permitted to include any portion attributable to your elective deferrals. Even if you are not permitted an in-service distribution, if the employer plan has a Designated Roth Account you could potentially do an In-plan Roth Rollover, avoiding the issue of an in-service distribution from the plan while still incurring the tax liability, avoiding the penalty and getting the funds into a Roth account.
If you are not permitted an in-service distribution you would not even be able to take the distribution from the plan that you were originally asking about since it would have to be a hardship distribution and simply wanting to have an additional tax liability to which to apply your tax credit does not meet the definition of a hardship. Without being able to take an in-service distribution, a rollover to a Roth IRA could not be done either directly or indirectly. Even if you could take a hardship distribution, hardship distributions are not eligible for rollover; there would be no avoiding the 10% early-distribution penalty unless you had some exception that applied.
