I love to cook and I'll never forget the time a friend gave us a brand new scone pan with fresh baked scones in it - and we got to keep the pan! This one is $24.95 at Target. This pan also makes great cornbread as each serving gets a nice crust around it. Bake your favorite scone or cornbread recipe and attach the recipe to your gift. Not much of a cook? Buy a scone or cornbread mix to go with it instead.
Go big: Accessorize with a mixing bowl, bamboo wooden spoon, tea towel or multiple baking mixes.
Other ideas for the cook: Sprinkles cupcake mix, a good set of paring knives, Cuisinart Food Processor, Kitchen Aid Mixer, a Wusthof Santoku knife (it will their new favorite if they don't have one yet!), subscription to Bon Appetit or Gourmet magazine, a classic cookbook to add to their collection: The Silver Spoon, The Joy of Cooking, How to Cook Everything, or the Gourmet Cookbook.