I have two kids. Especially with twins (Unless she's rich, which awesome for her if she is) money will probably be tight and she's going to be exhausted. I highly suggest functional and practical things.
Diapers (Not just newborn diapers...size 1 too!), onsies (Not just NB, they grow FAST and will be in 3month in now time
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And of course - watch to see what she registers for!
P.s.-wipe warmers are stupid. I don't recommend.
And baby bullets are dumb - just get a nice blender - I recommend the ninja. (So if you see her register for it, you can tell her I said this lol)
And you can totally coordinate little outfits or spring a few bucks for some cutsie baby books or picture frames. (If you're artsy - you could set up a scrap-book type thing for her to put pictures in...if that made any sense. )
One thing I do for expecting moms is get them a bunch of travel-things for their hospital bag and/or diaper bag, and I also like to throw in a little spa-type treat for them (bath salt, facial masks...etc.) -they'll appreciate it when they get the time to relax from the kids.
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It's easy to get sucked into buying super-cute things that really aren't necessities, try and stick to practical and useful things.
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Hope this helped! (even though it's old haha)