It sounds like she likes to cook and bake. Perhaps a gift certificate to a local cooking store or gourmet grocery would be a nice gift for her?

I like to do homemade marinades, just remember if it has garlic or onions it'll spoil within a couple of weeks.In fall I like to do wassail, just brew put in bottle and chill, then they can put it in the crockpot or on the stove and serve. Homemade flavored simple syrups are nice, or if you are going to be together and drink it the day of (and you can keep it chilled) some iced coffee is very nice.

I love food gifts and I have received items such as flavored balsamic vinegar or really good olive oil. I love the honey offered at my local farmers' market too, they sell them in cute mason jars.

Making your friend some homemade vanilla extract (or even an extract sampler, using different liquors - vodka, bourbon, brandy) would be a nice gift. It's dead easy to make - you combine some alcohol and a vanilla bean or two in an airtight container and then let it sit for a while, shaking or stirring every now and again. And it's refillable. Once you (or your friend) starts to get low, just add a bit more of the booze and let sit for a bit and you'll have a new batch.

I like to give spices that can be a little different like saffron, annatto seeds, really nice sea salt or smoked paprika. You can make it as expensive as you like.

I love to cook and have had friends give me nice salt or honey as gifts. I love them. If you are not an adept cook then I think giving ingredients is a great idea. My suggestion - maybe cocoa nibs?

Flavored vinegars and pickled fruit don't take very long...you could do a raspberry vinegar--it's mostly hands-off time preparing it. Pair that with a great dijon mustard (you can even make the mustard!), a nice olive oil, and your friend has the makings for many great salads!

Raspberry vinegar recipe:
http://www.bonappetit.com/recipes/2011/08/raspberry-vinegar

Mustard recipe:
http://honest-food.net/2010/10/18/how-to-make-mustard/

Ganache is fast and almost idot-proof. I think it's nice to pair the permanent with the temporary so maybe package your ganache with a nice ice cream scoop, or some farmer's mkt jelly and honey with a vintage serving piece.

A company called Quince & Apple makes really great artisanal preserves and even a cherry cocktail syrup. Check them out! www.quinceandapple.com

Artisanal jams or preserves, specialty mustard, very good maple syrup, local/special honey, local molasses, if your friend likes spicy food maybe some special bottled hot sauce, some harrissa... As a cook and baker I really appreciate if I'm given some spices, Spanish saffron or vanilla beans.

A jar of homemade lemon curd & another one of homemade dulce de leche would be nice I think. And it's not to hard to make. A gingerbread or "pain d'épices" in french is also a great gift because it keeps very well.

I love giving apple butter after I make a big batch in the fall. It can be used like a jam or in savory dishes like with pork chops or a pork tenderloin. I also make vanilla sugar-- just take an old spice jar and fill with the used husk of a vanilla bean (rather than throw them out after I make something else!) and fill with granulated sugar.

Homemade schnapps! Look up some recipes- super simple and easy, though they take some time to age, you don't actually have to do anything during that time. I make them seasonally- peach, cherry (served that to friends last weekend), and currently have sage aging for Thanksgiving time! I use organic vodka as the base and only organic produce so I can make "healthy" homemade schnapps. If nothing else, it's fun, and a little more unique than a jam or oil or vinegar...