You will first need a container to organize everything. I suggest a multi compartment tackle box from the sporting goods department at your local Wal Mart. You can also pick up a set of jewelry tools there that would be appropriate for a beginner and inexpensive.
I have a copy of an ebook for beginning beaders that I can email to you. You can print the book out and take it to a Mailboxes Etc. store and they can bind it for you so it's like a real book.
Other essentials will include but are not limited to the following:
Swarovski crystal beads
Sterling Silver or Goldfilled spacers
Seed beads make great spacers too
Accuflex 49 strand wire for stringing the beads
Stretch Magic or the equivalent for stretchy bracelets
crimp beads
toggle clasps or lobster claw clasps
jump rings or split rings
ear wires
head pins and eye pins
Swarovski Crystal Pendants
Bails for the pendants
basic round czech glass beads - inexpensive and good for practicing with
There are so many beads and findings on the market, your Mom will love this gift! Beading is very addictive! If you need any more suggestions or help of any kind you can contact me through the ask seller a question link on any of my auctions. http://www.allthatglitterscrystalbeads.com
Good Luck!