My dad used to call it a waste of food, but it's a craft and a tradition that we looked forward to as kids and all of my siblings have kept going now that we have kids of our own. The food is not the point. It's about the experience and the people.

I envy the low budget. Yes, she could buy things herself, but she will appreciate that you show that you were thinking about her when you made those purchase decisions. Even if you get the shirt or book wrong (she should maintain an Amazon list for reference anyway), it's not about the stuff. It's about showing her you care.