Good question.
I think there is research available on max calories from various macronutrients absorbed in 24h periods, but that’s just slightly related.
Stomach empties after 2-6 hours, small intestine 3-5 hours… By then you’ve absorbed most of the caloric component. This means, considering the changes digestion undergoes during sleep, that’s there’s still some absorbing going on in the morning potentially.
Generally full digestion can take from 24 to 72 hours…https://www.sciencelearn.org.nz/resources/1849-food-s-journey-through-the-digestive-system
It depends on the ingredient. Sugar is absorbed into the bloodstream quickly at the top of the small intestine (so it raises blood sugar). Starch takes a little time to break down, then acts like sugar. Fibre and fats slow down the absorption of sugar, so a buttered potato is healthier than a bare one. Sugary drinks are the worst.
Fats and proteins are more complicated to break down.
It doesn’t matter if your goal is weight loss/gain/maintenance. It may matter if you’re using it for performance benefits, but for weight just count calories in general for the day.
If you’re eating something like an isolated sugar source then it will absorb quickly. I’ve seen the dietary routines of pro MMA fighters (they train multiple times a day) and a drink that some of them use between their sessions is a mix of dextrose, fructose, salt, and caffeine to absorb as much of the sugar as fast as possible to maintain performance. There is whey protein powder (in particular whey isolate) that can be considered too since it’s absorbed very quickly, but again, if your goal is related to weight/fat mass, don’t worry about absorption rates.
Sleep slows (and hampers) digestion a great deal. In terms of diet it’s a horrible idea to eat just before bed because your metabolism is moot and everything is likely to be stored as fat over the next few hours.
If you’ll be awake during the time then measuring DV calories and whatnot is too rigid. Adjust intake/measurement as necessary.