What is the recommended action if both toggles are not responding during a landing?

When both toggles are not responding during a landing, determining controllability and the ability to flare is crucial. This step involves assessing whether the parachute is still capable of being maneuvered and if you can perform a flare during the landing. Depending on the circumstances such as altitude and the direction of the parachute, you might still be able to manage your descent and trajectory effectively, even with malfunctioning controls.

By evaluating the parachute's behavior, you can make informed decisions about your landing approach. If the parachute is still functioning reasonably well, a flare might help reduce your landing speed and impact sensations. This assessment can maximize safety during a potentially challenging landing scenario.

The other options do not take into account the critical need to evaluate and respond to the situation effectively. Waiting for the parachute to land does not allow any proactive measures to be undertaken. Attempting to release reserves without understanding the parachute's controllability could lead to further complications. Finally, trying to steer the canopy down without first assessing function might not be effective or could increase the risk of injury. Thus, understanding your parachute's capabilities in that moment is paramount for safety.