Like others, I'd suggest a no-frills sewing machine that simply works. Mother had one of those fancy ones that did all the fancy stitches and frankly it intimidated me. I ended up giving it away... no, not a quilting machine -- but it was a pretty decent Singer. Even knowing how to sew/thread it, it just never did work well with me.
So, a decent sewing machine (nothing too fancy) and:
Omnimat cutting mat (larger is better, plus I use my 8x11 frequently because it's so handy) BEFORE purchasing a cutting mat, give it the sniff test. If it smells funky, it will always smell awful.
A rotary cutter and spare blades. I prefer the smaller ones, but my hands are small. Size counts -- match the hand.
Rulers -- Omnigrid have easy to see lines. Omnigrip too. I prefer my
6x12, a 6" square also... wouldn't mind the Santa-Fairy bringing me a
9.5 square one as well, but maybe next year. Still for a beginner, I'd suggest the 12.5 square ruler -- many of the blocks in those beginner books are 12" -- that way, she'd be "set"
Scissors -- and snips. Don't go cheap either. Gingers are nice....
Notions: Straight pins with glass ends (pick pretty ones!) A pin cushion (or two) -- there are lots of pretty ones Safety pins A magnet to hold pins There are stick on 1/4" gizmos to fit on your sewing machine so you will know where to make your seams. One of them! Needle threaders (at least 3) Wax (it comes in a small circular container for hand stitching) Needles -- and a pretty needle case too Thimbles (chose a variety -- I prefer leather, but some like other varieties Template plastic (near the quilt books usually)
A beginner quilting book or three, plus a gift certificate to Amazon for More! A Keepsake Quilting membership and catalog -- plus a Gift Certificate from there
And a gift certificate to classes at your Local Quilt Shop, along with a gift certificate to buy fabric
That's all I can think of off the top of my head. Goodness, isn't it fun spending someone else's money!?!