When you sail in a lull it is useless to fall off as the headwind turns with you. The best is to go on and wait till the wind picks up again. So not the opposite of what you could do with a gust (luffing).
I'm no expert but my understanding is that by sailing a little bit lower in the lulls you will pickup a puff earlier as they move down the course.
IMHO sheeting, operating the cunningham, and steering as little as possible is the fastest.
