Put the ice cream maker canister in the freezer overnight before making the custard. The canister should be thoroughly frozen so the chilled base can begin thickening as soon as it starts churning.
Whisk the cacao powder with 1 cup of the heavy cream in a medium saucepan until no dry pockets remain, then whisk in the remaining cream and almond milk. Warm the mixture over the stove, stirring continuously, until it reaches a gentle simmer and looks completely smooth.
Whisk the egg yolks with an electric mixer until pale and airy, then beat in the allulose or powdered erythritol. The mixture should look lighter in color and slightly thickened before the warm dairy is added.
Pour the hot cream mixture into the yolks in a slow, steady stream while whisking constantly with a balloon whisk. Adding the heat gradually keeps the yolks smooth instead of forming cooked egg bits.
Stir the powdered gelatin with 1 tbsp of water in a small bowl and leave it for about 5 minutes. The gelatin will swell and look thick rather than dry and powdery.
Return the custard to the saucepan, add the bloomed gelatin, and cook over low heat for about 4 to 5 minutes. Stop when the custard coats the back of a spoon and a finger drawn through it leaves a clean path.
Transfer the custard to a mixing bowl and stir in the vanilla extract and MCT oil. Cover with cling film while leaving a small gap at the sides, then cool at room temperature for 30 minutes to prevent a skin from forming.
Chill the custard in the refrigerator for 1 to 2 hours, or overnight if preferred. If it thickens during a longer chill, stir firmly with a spatula until it loosens and becomes pourable again.
Churn the cold custard in the ice cream maker according to the manufacturer’s directions for 20 minutes to 1 hour. It should become lighter, thicker, and softly mounded, even if it is not fully firm when the machine stops.
Transfer the churned ice cream to a container and freeze for 2 hours, or until scoopable. If it has been frozen overnight, let it stand at room temperature for about 30 minutes before serving.