It will be more involved than that as you must not only consider components of u but its dependency on the coordinates.
Let me think...
Let's suppose \vec{u}(r,\theta) = a(r,\theta)\hat{r} + b(r,\theta)\hat{\theta}. Note I'm using the local orthonormal basis moving with the polar coordinates.
The delta function is \delta( \vec{r}+\vec{u}(\vec{r}) - \vec{r}'). Note that it is in general not singular at \vec{r}=\vec{r}' (if your case constrains \vec{u} to be zero at \vec{r}' then let me know as this makes a big difference!).
The contribution will occur where the argument is zero. Call that point \vec{r}_0.
Now I'll try to be a bit clever and use local linear coordinates about \vec{r}_0 tangential to the polar coordinate basis there. So let \hat{r}_0,\hat{\theta}_0 be the radial and tangential unit vectors at \vec{r}_0. Define the differential (not infinitesimal!) coordinates:
dr = r-r_0,\quad d\theta= \theta-\theta_0
So the following vector function of position coordinates is tangential to \vec{r}+\vec{u}(\vec{r}) - \vec{r}' to first order at \vec{r}_0:
d\vec{r}=dr\hat{r}_0 + r_0 d\theta\hat{\theta}_0 + [dr\partial_r a(r_0,\theta_0)+d\theta \partial_\theta a(r_0,\theta_0) ]\hat{r}_0 +[dr\partial_r b(r_0,\theta_0)+d\theta\partial_\theta b(r_0,\theta_0)]\hat{\theta}_0
So we have, with combined like terms w.r.t. the differentials:
d\vec{r} = dr\cdot\left( (1+a_r)\hat{r}+b_r\hat{\theta} \right) + d\theta\cdot\left( a_\theta \hat{r}+(r_0+b_\theta)\hat{\theta}\right)
Lets write this simply as d\vec{r} = dr\vec{u} + d\theta\vec{v}
- If the two vectors were orthonormal then the delta function would factor fine:
\delta(d\vec{r})=\delta(dr)\delta(d\theta)
- If they were orthogonal but not orthonormal then you can simply scale:
\delta(d\vec{r}) = \frac{\delta(dr)}{|\vec{u}|}\frac{\delta(d\theta)}{|\vec{v}|}
- I believe that in general one normalizes the non-orthogonal case using the magnitude of the cross product:
\delta(\delta\vec{r})=\frac{1}{|\vec{u}\times\vec{v}|}\delta(dr)\delta(d\theta)
This "magnitude of the cross product" is more properly the appropriate Jacobian determinant when you take partials of your local (differential) coordinates.
Note my differentials here are simply tangential coordinates and not specifically the differential notation in the integrals.
I also typed this up rather late in one sitting so do proof my work before counting on it. But I think this will give you enough to work out your specific case.