I normally knit a layette but assuming you can't do that, go for practical things.
Find out if she's going to use disposable or cloth nappies.
You could get a few boxes of disposables at various sizes, with wipes.
Not very exciting but parents go through a lot.
A nice receiving blanket would be welcome.
Onesies of various sizes or even "sleep sacks" which don't have the crotch button.
I always avoid anything that could possibly lead to injury:
I don't give wraps or carriers or bouncy seat stuff.
No teething toys.
I could never forgive myself ^ .
Sentimental things:
A nice picture frame
A baby book for all their firsts
A photo album
Stuff for the mother:
Bath stuff, candles, a nice pillow, slippers, etc.
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I never give you my number, I only give you my situation.
Beatles