For macOS, NUKE plugins need to be built with GCC 4.0 in order to be compatible. The use of LLVM or GCC 4.2 is hardly producing compatible plugins. On macOS, NUKE is built on Snow Leopard, so The Foundry recommends third-party developers to do the same! If you build on up-to-date versions of macOS, they aren't usually compatible with older ones.
The resulting shared object file (.dylib) should be moved to your ~/.nuke directory (or into the NUKE plugin_path).
If you wanna build with the Intel compiler, replace it with g++ in your makefile, however you have to make sure that libstdc++ includes libs from the GCC 4.0 install in order to be compatible. Also it's recommended to use the 10.6 SDK to build plugins.
Some people say that you can, however, install GCC 4.2 (via Homebrew) and potentially compile with that version. But it depend on your case.
It must be useful to read Julik's post (2014) on building NUKE plugins:
http://live.julik.nl/2014/12/the-hell-of-building-nuke-dylibs