My parents moved back to Lithuania, and I found that mother needed measuring cups and spoons - cheap is just fine. She did not use a scale, but I found it helpful when I visited. I also bought some hard plastic type of dishes to use in the microwave - what they had was not BPA free.
It depends on what she likes to cook. If she likes Italian, something like a ravioli maker (the type that is a tray that you put the pasta sheet down, put in the filling and then another pasta sheet and roll) might be nice. They should be able to get pierogi makers which are similar but the shape is just wrong
Spices and herbs are pretty available in EE now, but something like maple syrup is definitely a novelty. If Mexican or Southwest is of interest, chili peppers (powders or whole) would be welcome - they get things used in Asia, etc. but it's not the same.
They get so much from Ikea and stores like that, it's not like it was 10 and 20 years ago where practically anything was a novelty - safety pins were a huge sensation!
My cousins did all love vegetable peelers and also silicone spatulas were very popular.