Nintendo would not dare compete with phone manufacturers nor would they be able to develop an OS suitable for the demands of what people want from a phone. Nintendo is a tiny company, they can make an OS comparable to even Blackberry let alone Apple/Android/Windows Phone.
A phone isn't just a joke or secondary device, a lot of people depend on their phone for their personal life, business, etc. it's not some functionality you just toss onto something as a bonus.
Beyond that Nintendo does not like to invite competition.