Reddit mentions of BetyBedy 36PCS Bamboo Knitting Needles Set, Single Pointed Carbonized Knitting Needles, 18 Sizes from 2.0mm-10.0mm, 9 Inches Length for Handmade Creative DIY

For a total beginner have a look at worsted weight/aran weight (name depends on where you are in the world).

It's thick yarn that will knit up very quick and make a thick insulating fabric perfect for a scarf.

For your very first project grab a ball of cheap acrylic, the resulting knits will be machine washable and while they wont last as long as a really good wool you'll get a year or two of use out of them.

When you want to make the switch the working with wool look at names like Drops, they are cheap but not cheap feeling.

For needles something like these is a perfectly suitable beginner set. They are wood which is a bit more grippy and holds the yarn on the needles which is perfect for when you are learning.

For a beginner yarn something like this is perfect to practice on. its not too dark to see the stitches and not too light to blend into itself. its cheap and if things go horribly wrong you wont want to cry at wasting a ton of money.
You might need a 2nd ball of this to finish a scarf.

If you have any questions shoot me a pm. I'll help however I can. we need more men who knit in the world!

Hm, if she doesn't have a knitting needle set, getting her this https://www.amazon.com/Knitting-Carbonized-2-0mm-10-0mm-Handmade-Creative/dp/B01N0GXO3W/ref=sr_1_13?ie=UTF8&qid=1542132427&sr=8-13&keywords=Knitting+needle+set or thishttps://www.amazon.com/dp/B076C8SNP1/ref=sspa_dk_detail_1?psc=1&pd_rd_i=B076C8SNP1&pf_rd_m=ATVPDKIKX0DER&pf_rd_p=f0dedbe2-13c8-4136-a746-4398ed93cf0f&pd_rd_wg=wJN4U&pf_rd_r=QXXHA8DZFRGX2B35V74A&pf_rd_s=desktop-dp-sims&pf_rd_t=40701&pd_rd_w=ZpW6b&pf_rd_i=desktop-dp-sims&pd_rd_r=0cc84efc-e76f-11e8-9d08-d9d8898ba1bb or this one has a case https://www.amazon.com/dp/B019X48NOI/ref=sspa_dk_detail_0?psc=1&pd_rd_i=B019X48NOI&pf_rd_m=ATVPDKIKX0DER&pf_rd_p=f0dedbe2-13c8-4136-a746-4398ed93cf0f&pd_rd_wg=fKudY&pf_rd_r=NF0XYBP6GCRVZ49DW3DG&pf_rd_s=desktop-dp-sims&pf_rd_t=40701&pd_rd_w=09uUj&pf_rd_i=desktop-dp-sims&pd_rd_r=1d5de9e3-e76f-11e8-b81c-c954e2f69b5e would be good! (yes they're cheap, but you want to start with a cheap set then replace as they break/replace the ones that get used the most often)

Metal tapestry needles are always needed (NEVER get plastic, those suck and tapestry needles are so cheap spending another dollar to get the metal is sooo worth it) Most knitters love these https://www.amazon.com/Clover-3121-Tapestry-Needle-Chibi-x/dp/B0019KBTYG/ref=sr_1_7?s=home-garden&ie=UTF8&qid=1542132574&sr=1-7&keywords=tapestry+needle but if she's new she might not want bent tips (trips some people up) so you probably want to get these https://www.amazon.com/Susan-Bates-Knitting-Needle-Package/dp/B001AU5VHG/ref=sr_1_17?s=home-garden&ie=UTF8&qid=1542132742&sr=1-17&keywords=tapestry+needleor thesehttps://www.amazon.com/Lion-Brand-Yarn-400-5-5002-Large-Eye/dp/B0021GN2BA/ref=sr_1_1?s=home-garden&ie=UTF8&qid=1542132742&sr=1-1&keywords=tapestry+needle&dpID=4164MqqPI%252BL&preST=_SY300QL70&dpSrc=srch

And of course, a knitter always needs stitch markers https://www.amazon.com/BESMELYIN-Knitting-Markers-Locking-Colorful/dp/B07GFKSVR3/ref=sr_1_17_sspa?s=home-garden&ie=UTF8&qid=1542132797&sr=1-17-spons&keywords=stitch+markers&psc=1

Tape measurers and scissors are also always good

Project bags are good too

Check out the sidebar, it has some other knitting gift ideas!