When formulating a sublingual medicine, it’s beneficial to add additional acid. This causes the blood vessels in the mouth to dilate which helps absorption. Unfortunately, some drugs absorb poorly in a low pH environment, so this has limited application.
Calcium hydroxide is often used to help drugs absorb sublingually or intranasally. Calcium hydroxide causes lesions. These lesions allow the drugs to enter into the blood stream more easily. It also controls the pH keeping it high, which is beneficial for a lot of drugs.
A mix of calcium hydroxide and theobromine should produce a very good rate of absorption for nasal drug use. The theobromine would dilate the blood vessels, the calcium hydroxide would cause lesions and bring the pH up really high allowing many drugs to pass through as freebase compounds. (Note that some drugs require a low pH in order to pass through as freebase, but alkaloids like DMT, bufotenine, etc., require a hi pH).