Just my experience - you don't need to re-wound the callous within the same growing season that you made the initial girdle unless the callous has bridged the gap between the top and the bottom of the girdle. If the callous does not produce any roots by the end of the growing season, then i think it does make sense to re-wound the callous at the start of the subsequent growing season.
If the tree is callousing normally and has not bridged the gap of the top/bottom of the girdle, then re-wounding it at this time will just slow down the development of roots. If the callous has formed just on the top side of the girdle and no roots have formed then either: resources and nutrients are still amassing at the cut site and you just need more time to allow for those resources to transition into root growth OR the conditions immediately surrounding the callous are not conducive to root formation. That could be your moss is not in contact with the callous, the moisture of the moss is not high enough, or possibly the moss is soaking wet and not enough oxygen mixing in.
My guess would be just needs more time.