Since both devices are in Lockdown Mode, I would test that first. Lockdown Mode is designed to restrict certain connectivity and incoming communications, so it may interfere with AirDrop discovery.
Try temporarily turning Lockdown Mode off on both the iPhone and Mac, restart if prompted, then test AirDrop again with both devices unlocked, Wi-Fi and Bluetooth enabled, and AirDrop set to Everyone. Also note that AirDrop does not require both devices to be on the same Wi-Fi network; it uses Bluetooth and peer-to-peer Wi-Fi.
If AirDrop works after disabling Lockdown Mode, then the issue is likely caused by Lockdown Mode rather than your Wi-Fi or iCloud account. You can turn Lockdown Mode back on after transferring the files, or use iCloud Drive / a USB cable if you need to keep Lockdown Mode enabled.