I adore making gifts for xmas! This year, I'm doing a rotation of:

Homemade cordials; lemon and lime, passionfruit, rose etc in really nice bottles.

Gingerbread men & mix; 3 homemade gingerbread men, and a jar of dry homemade gingerbread man mix (so just add the wet ingredients yourself) with a nicely written out recipe for making them and 2 cookie cutters.

Homemade chocolate blocks; so I've got a little tray about the size and depth of a normal bar of cadbury's, but without the indentations for breaking bits off. So I'm going to do dark choc and orange - melt good quality dark choc into tray, cool a bit and then lightly press thin slices of crystalized oranges on top. Yummo! And white choc and strawberry - so the same, but with white chocolate and topped with freeze dried strawberry slices.

Got all the ideas from an old Christmas edition of Donna Hay I think...