I'm using PocketDOS to emulate ELKS, but I want to develop on it using gcc and ld, how can I do this?
From a quick look, it seems that PocketDOS is based on an Intel 80186 emulation. 80186 does not support 32 bit protected mode, so you won't even be able to run DJPP (which is a GCC implementation for DOS) on it since that requires a DOS extender (DPMI) to support 32bit protected mode code. An 80186 is essentially an 8086 with integrated on chip peripherals such as interrupt and DMA controllers.
I don't think you will be able to do this. You will need a 16bit real-mode DOS compiler.