Block website for all devices except a specific device

I have OpenWRT installed on a low resource router. I have blocked certain websites using the dnsmasq like below

address=/upwork.com/127.0.0.1
address=/fiverr.com/127.0.0.1
address=/freelancer.com/127.0.0.1

Now, I want to allow these sites to only authorized person our manager. I know his ip/device/mac what can I do to allow the access only for him. (Prefered way is to not install any additional package) My available memory is: 4284 kB / 27872 kB (15%)

Please let me know if you have any questions.
Thanks in advance

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Easy and fast way is to either add those hosts in his hosts file or use a different NS on his computer.

Can you please guide how to do this?
Thanks

In Linux edit /etc/hosts
In windows it is under Windows\system32\drivers\etc

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