How can you not enjoy cooking if you do low carb?!? Seriously! What does she eat??
Here is a
gluten free cookie mix in a jar ... I personally find her sweets TOO sweet for me... I halve the sugar (and use honey instead of agave) and add the liquid back in with oil. So if it is 1/2 cup oil and 1/2 cup sweet... I do 1/4 cup sweet and 1/2 cup plus 2 T oil. It actually needs a touch LESS oil than it is replacing... Just from experience

Anyway, that makes it low carb, as well.
A lot of her recipes can be adapted for gifts...
Coconut Raisin Cookies ... Just sort the ingrediants the same way as above.
Does she like
coffee ? Just seriously cut that sugar and have her add cream instead of the powdered milk and it's lowish carb.
I did a lentil soup in a jar that isn't necessarily low carb, but it's not bad. I can do lentils without most of the carb issues I have with other legumes. It's just the lentils, the bouillon, spices, and tell them to add meat and water and veggies. I made it for my sister

She wanted easier meal options... Maybe I can do something like that for the sister that's getting a crock pot for christmas, actually. If I was feeling nice and mom bought all the ingredients....
Or do a non food if low carb stuff is too complicated ...
bathsalts are a fun option.