I agree with everyone's suggestions especially the book Quiltmaking by Hand by Jinny Beyer. That has helped me the most along with her Perfect Piecing tool. I use the tool for a lot of things other than hand piecing such as Y seems and partial seams done by machine. It helps you mark the 1/4 intersection on a variety of different angeled pieces.

I hope your friend enjoys hand work, I find it very rewarding and relaxing.

I think everyone covered most everything. I would add Quilters Dream wool batting and a hoop if she also wants to hand quilt it. I have one on a stand by hintenburg and I love it but it is expensive. I would just get a wooden hoop. May I also recommend that you do not give her BATIK FQs. That are too hard to stitch through. Regular 100% cotton would be perfect.

Keep it simple so as not to be overwhelming. As she progresses you can "gift" her on occasion with additional supplies.
I attended a class for hand quilting because I wanted to make an entire quilt by hand from start to finish. The book used is "Learning to Quilt, a Beginner's guide" by Leisure Art and has 25 lessons (blocks) to hand piece and hand quilt, with templates for both. It is a Leisure Art book and can be ordered online for about $9.00. The class consisted of 8-10 seasoned quilters. Only 2 of us completed all 25 blocks and finished the quilt. Each lesson has a different block so covers a lot of different simple techniques. I highly recommend this book as it is clear and isn't intimidating. I will add that it took me a couple years to complete as I was doing other things.

Jinny Beyer has the best book on hand piecing and quilting I've ever seen. That's what she does, even after all these years.