What a great gift! Brownie dry mix is the easiest thing to create and give. Just use quality cocoa, which you gently stir and then measure. If I, like Oprah, ever did a my own favorite things list/show, Brownies in a Jar would be on the hit list. I use vintage Mason jars or dollar store decorative jars. Ribbons and a card is all you need to finish this gift off but you can also add a dollar store 8 by 11 inch brownie pan. Cost of raw elements: about $3. Care that goes into the mix: priceless.