I don't believe it is possible to specify a specific file allocation size when formatting a file system with macOS using the Disk Utility GUI or the command line version "diskutil". In fact macOS has much more limited supported for various file allocation sizes than Windows or Linux.
I did discover there is a "newfs" utility available on the macOS command line which is discussed in this thread regarding exFAT so perhaps you can use this information to apply it to FAT32:
https://apple.stackexchange.com/questions/406048/how-to-change-allocation-size-for-external-ssd-on-mac
I've never used this command as I never knew it existed so you will need to use this as a starting point to figure it out. It may be easier to format the SD card using Windows where it should be easier to specify the file allocation size.