We can rewrite the sum as
$$\sum_{a=0}^{m} (-1)^a \binom{m}{a}\sum_{\substack{b=0 \\ 3 \nmid a+2b}} (-1)^b 2^{\delta(a,b)} \binom{n}{b}$$
- Now, when, $a=3k+1$, then we have $b=3k$ or $3k-1$.
Then for, $b=3k$, $\delta(a,b)=1$ and for $b=3k-1$ and $\delta(a,b)=0$.
- Similarly, when $a=3k-1$, $b=3k, \delta(a,b)=0$ and $b=3k+1 ,\delta(a,b)=1$
- When, $a=3k$, $b=3k+1 ,\delta(a,b)=0$ and $b=3k-1 ,\delta(a,b)=1$
[$\omega$ is the cube root of unity]
Then, $$\sum_{\substack{b=0 \\b=3k}}^{n} (-1)^b \binom{n}{b}=\frac{1}{3}[(1-\omega)^n+(1-\omega^2)^n]=A_n$$
Similarly, $$\sum_{\substack{b=0 \\b=3k-1}}^{n} (-1)^b \binom{n}{b}=\frac{1}{3}[\omega(1-\omega)^n+\omega^2(1-\omega^2)^n]=C_n$$
And, $$\sum_{\substack{b=0 \\b=3k+1}}^{n} (-1)^b \binom{n}{b}=\frac{1}{3}[\omega^2(1-\omega)^n+\omega(1-\omega^2)^n]=B_n$$
Then, $$\sum_{a=0}^{m} (-1)^a \binom{m}{a}\sum_{\substack{b=0 \\ 3 \nmid a+2b}}^{n} (-1)^b 2^{\delta(a,b)} \binom{n}{b} =2(A_nB_m+B_nC_m+C_nA_m)+(A_mB_n+B_mC_n+C_mA_n)$$
$=-[(1-\omega)^{m+1}(1-\omega^2)^n+(1-\omega^2)^{m+1}(1-\omega)^n$.
$=-(1-\omega)^{m+n}[(1+\omega)^{m+1}+(1+\omega)^n]$
From Wolfram Alpha we get
$-(1-\omega)^{m+n}[(1+\omega)^{m+1}+(1+\omega)^n] \\ =-2.3^{\frac{m+n+1}{2}}[\cos(\frac{\pi (m+1-n)}{6})]$
This is divisible by $3^{\lfloor \frac{m+n}{2} \rfloor}$.