You can refer to SparkCore Programming with Arduino IDE, Local building for Core+Photon, Local Build: How to Specify Variables in the Makefile?.
The main challenge is, each time I try to use off-line build and report issues, I receive an answer months after, when the main tools (including macOS, IDE, and make tool-chain) have already changed. If I remember correctly, Particle uses a structure of the project with a makefile for each library, which differs from the single makefile for the whole project Arduino and RedBear rely on.
I managed to have a single makefile for the first board, Spark Core, but not for the new ones, Particle Photon et al.
Now, it looks like Particle is focusing on companies and the on-line IDE fits their needs. For all the IoT projects, I prefer to use a local server. This was especially true last October 21, 2016 during the the massive internet outage: I couldn’t use any online IDE as I posted DNS DDoS, IDE and IoT.