示例代码：

import org.apache.poi.hssf.usermodel.HSSFWorkbook;

import org.apache.poi.ss.usermodel.Cell;

import org.apache.poi.ss.usermodel.Row;

import org.apache.poi.ss.usermodel.Sheet;

import org.apache.poi.ss.usermodel.Workbook;
import org.apache.poi.xssf.streaming.SXSSFSheet;
import org.apache.poi.xssf.streaming.SXSSFWorkbook;
import org.apache.poi.xssf.usermodel.XSSFWorkbook;

import java.io.*;
import java.nio.channels.FileChannel;
import java.util.Map;

public class ExcelHelper {

    private Workbook workbook = null;

    private String filePath = null;

    private File file = null;

    private RandomAccessFile randomAccessFile = null;

    private Sheet sheet = null;

    private FileChannel fileChannel = null;

    private SXSSFWorkbook sxssfWorkbook = null;

    private FileOutputStream fileOutputStream = null;

    private SXSSFSheet sxssfSheet = null;



    private ExcelHelper(String filePath) {
        this.filePath = filePath;
    }

    private ExcelHelper(File file) {
        this.file = file;
    }

    /**
     * 检查并新建文件
     * @param helper
     */
    private static void checkAndNewFile(ExcelHelper helper) throws FileNotFoundException {
//        String parentDirectory =
//                helper.filePath.replace(helper.filePath,helper.filePath.split(File.separator)[helper.filePath.split(File.separator).length - 1]);
        String fileSep = "\\";
        Map<String,String> systemInfo = System.getenv();
        String osName = systemInfo.get("OS");
        osName = osName.toLowerCase();
        if (osName.contains("windows")){
            fileSep = "/";
        }else {
            fileSep = "\\";
        }
        String filePathTemp = helper.filePath;
        String[] filePatchArray = filePathTemp.split(fileSep);
        String fileName = filePatchArray[filePatchArray.length - 1];


        String parentDirectory = filePathTemp.replace(fileSep+fileName,"");

        // 检查创建目录
        File dir = new File(parentDirectory);
        if (!dir.exists()){
            dir.mkdirs();
        }
        // 检查创建文件
        File tempFile = new File(helper.filePath);
        if (tempFile.exists()){
            tempFile.delete();
            tempFile = null;
            helper.file = new File(helper.filePath);
            helper.fileOutputStream = new FileOutputStream(helper.file);
        }else {
            helper.file = new File(helper.filePath);
            helper.fileOutputStream = new FileOutputStream(helper.file);
        }
    }

    public static ExcelHelper getInstance(String filePath) throws FileNotFoundException {
        ExcelHelper helper = new ExcelHelper(filePath);
        checkAndNewFile(helper);
        helper.randomAccessFile = new RandomAccessFile(helper.file,"rw");
        helper.fileChannel = helper.randomAccessFile.getChannel();
        if (helper.filePath.endsWith(".xlsx")){
            XSSFWorkbook xssfWorkbook = new XSSFWorkbook();
            helper.workbook = xssfWorkbook;
            helper.sxssfWorkbook = new SXSSFWorkbook(xssfWorkbook);
            helper.sxssfSheet =  helper.sxssfWorkbook.createSheet();
            helper.sxssfSheet.setRandomAccessWindowSize(100);
        }else if (helper.filePath.endsWith(".xls")){
            helper.workbook = new HSSFWorkbook();
            helper.sheet=helper.workbook.createSheet();
        }else {
            return null;
        }
        return helper;
    }

    public static ExcelHelper getInstance(File file) throws FileNotFoundException {
        if (file == null) return null;
        ExcelHelper helper = new ExcelHelper(file);
        helper.randomAccessFile = new RandomAccessFile(helper.file,"rw");
        helper.fileChannel = helper.randomAccessFile.getChannel();
        helper.filePath = file.getAbsolutePath();
        helper.fileOutputStream = new FileOutputStream(helper.file);
        if (helper.filePath.endsWith(".xlsx")){
            XSSFWorkbook xssfWorkbook = new XSSFWorkbook();
            helper.workbook = xssfWorkbook;
            helper.sxssfWorkbook = new SXSSFWorkbook(xssfWorkbook);
            helper.sxssfSheet =  helper.sxssfWorkbook.createSheet();
            helper.sxssfSheet.setRandomAccessWindowSize(100);

        }else if (helper.filePath.endsWith(".xls")){
            helper.workbook = new HSSFWorkbook();
            helper.sheet=helper.workbook.createSheet();
        }else {
            return null;
        }
        return helper;
    }


    public void writeExcelTitle(String[] titles) throws Exception{
        if (titles == null)return;
        if (sheet == null){
            throw new Exception("请先创建sheet!");
        }
        Row row=sheet.createRow(0);
        Cell cell=null;
        for (int i=0;i<titles.length;i++){
            cell=row.createCell(i);
            cell.setCellValue(titles[i]);
        }
//        workbook.write(fileOutputStream);
    }


    public void writeExcelLine(String[] line) throws IOException {
        int lastRowNum = sheet.getLastRowNum();
        Row nextrow=sheet.createRow(lastRowNum + 1);
        for (int i=0; i<line.length; i++){
            Cell contentCell=nextrow.createCell(i);
            contentCell.setCellValue(line[i]);
        }
//        workbook.write(fileOutputStream);
    }


    public void writeSXSSExcelTitle(String[] titles) throws Exception{
        if (titles == null)return;
        if (sxssfSheet == null){
            throw new Exception("请先创建sheet!");
        }
        Row row=sxssfSheet.createRow(0);
        Cell cell=null;
        for (int i=0;i<titles.length;i++){
            cell=row.createCell(i);
            cell.setCellValue(titles[i]);
        }
//        sxssfWorkbook.write(fileOutputStream);
    }


    public void writeSXSSExcelLine(String[] line) throws IOException {
        int lastRowNum = sxssfSheet.getLastRowNum();
        Row nextrow=sxssfSheet.createRow(lastRowNum + 1);
        for (int i=0; i<line.length; i++){
            Cell contentCell=nextrow.createCell(i);
            contentCell.setCellValue(line[i]);
        }
//        sxssfWorkbook.write(fileOutputStream);
    }

    public void flushSXSS() throws IOException {
        sxssfWorkbook.write(fileOutputStream);
    }

    public void flush() throws IOException {
        workbook.write(fileOutputStream);
    }

    public void disposeSXSS(){
        this.sxssfWorkbook.dispose();
    }



    public void destroy() throws IOException {
        if (randomAccessFile!=null){
            randomAccessFile.close();
        }
        if (workbook != null){
            workbook.close();
        }
        if (fileOutputStream != null){
            fileOutputStream.close();
        }
        if (sxssfWorkbook != null){
            sxssfWorkbook.close();
        }
        if (fileChannel != null){
            fileChannel.close();
        }
    }

    /**
     * POI 创建高版本Excel文件
     * @author yangtingting
     * @date 2019/07/29
     */
//    public static void main(String[] args) throws Exception {
//        //创建Excel文件薄
//        XSSFWorkbook workbook=new XSSFWorkbook();
//        //创建工作表sheeet
//        Sheet sheet=workbook.createSheet();
//        //创建第一行
//        Row row=sheet.createRow(0);
//        String[] title={"id","name","sex"};
//        Cell cell=null;
//        for (int i=0;i<title.length;i++){
//            cell=row.createCell(i);
//            cell.setCellValue(title[i]);
//        }
//        //追加数据
//        for (int i=1;i<1000000;i++){
//            Row nextrow=sheet.createRow(i);
//            Cell cell2=nextrow.createCell(0);
//            cell2.setCellValue("a"+i);
//            cell2=nextrow.createCell(1);
//            cell2.setCellValue("user"+i);
//            cell2=nextrow.createCell(2);
//            cell2.setCellValue("男");
//        }
//        //创建一个文件
//        File file=new File("D:/poi_test.xlsx");
//        file.createNewFile();
//        FileOutputStream stream= new FileOutputStream(file);
//        workbook.write(stream);
//        stream.close();
//
//    }


    public static void main(String[] args) throws Exception {
        ExcelHelper helper = ExcelHelper.getInstance("D:/poi_test.xlsx");

        String[] title={"id","name","sex"};

        String[] contents={"张三","李四","王五"};

        helper.writeSXSSExcelTitle(title);
        for (int i=1; i< 1000000; i++){
            helper.writeSXSSExcelLine(contents);
        }
        helper.flushSXSS();
        helper.disposeSXSS();
        helper.destroy();
    }


}

参考示例代码