Frugal Gifts from the kitchen forum at
http://www.food.com/bb/viewtopic.zsp?t=232498 has all kinds of inexpensive ideas for gifts.
For a cook who likes to make soup you can make jars of soup mixes including homemade onion soup mix. Add a soup ladle, inexpensive soup bowls or large mugs from the Dollar store, and some non-perishable soup ingredients, with recipes from food.com. Wrap in a kitchen towel; use measuring spoons, wooden spoon, or other useful kitchen items tied to the bow. All these items are available at the Dollar Store.
Some favorite soup mixes:
Minestrone Soup Gift Mix in a Jar #198531 minestrone soup mix
Homemade Dry Onion Soup Mix #110331 onion soup mix
Substitute for 1 Envelope Onion Soup Mix #186221 onion soup mix
Homemade Onion Soup Mix #466533 onion soup mix
Potato Peel Stock #235039 is great way to use peelings for a great broth.