Drain the ricotta in a fine mesh strainer for at least 30 minutes so the filling stays thick. Mix it with the mascarpone, powdered allulose, vanilla, and mini chocolate chips, then refrigerate.
Heat the oven to 350°F and line two baking sheets with parchment. Whisk the almond flour, coconut flour, baking powder, sea salt, and cinnamon together.
Beat the softened butter and allulose until creamy. Beat in the egg, vanilla, and orange zest, then stir in the dry ingredients.
Divide the dough into 24 small balls, flatten each to about 1/3 inch thick, and space them apart on the pans.
Bake for 9 to 11 minutes, until the edges are lightly golden. Cool completely so the cookies become sturdy enough to sandwich.
Divide the chilled cannoli filling evenly among the flat sides of 12 cookies. Top with the remaining cookies and press gently.
Refrigerate the sandwich cookies for 20 minutes before serving for the best creamy center and crisp-tender cookie contrast.