This paper presents the development of a conceptual framework designed to guide the creation of Digital Learning Objects (DLOs) in contexts characterized by cultural diversity and technological constraints, such as those found in Amazonian communities. Grounded in a dual methodological approach—Participatory Action Research (PAR) and Design Science Research (DSR)—the framework integrates community-driven insights with formal instructional design and knowledge engineering principles. It was developed based on lessons learned from educational projects conducted with Indigenous, riverside, and rural communities in the Brazilian Amazon. Structured into six interconnected stages—context mapping, learning trail design, DLO production, pedagogical validation, teacher training, and knowledge storage and sharing—the framework supports the entire lifecycle of DLO development. This methodological structure addresses critical challenges in delivering educational resources that are not only technically accessible but also culturally meaningful and pedagogically relevant for marginalized and low-connectivity communities. The framework contributes to advancing educational inclusion, preserving local knowledge systems, and strengthening intercultural education practices. Future work will focus on disseminating the framework through open educational repositories, engaging external evaluations for refinement, and testing its applicability with communities from other regions that present different cultural, linguistic, and technological realities.