Every year you ask yourself this, especially in the last month of the year: Advent, St. Nicholas and Christmas are the times for presents.
To put it bluntly, a good gift shows that the giver has thought about the recipient. Someone took the time to think about what they could do to make another person particularly happy. Thought about what this person likes and what he likes to do and his thoughts didn't stay on the surface.
You know this: “Oh, she likes to drink tea.” ...and some tea is thoughtlessly given. Many tea drinkers will know this, and many amateur cooks will probably also know this. The superficial thought remains, “Oh, they like to cook.” - and you get something as a gift that somehow has something to do with cooking.
If someone likes to cook, you shouldn't stop in your mind at this point, ask yourself: what does this person like to cook and eat. Someone who prefers Italian cuisine might be happy about something different than the amateur cook who prefers Asian cuisine. The experimental person wants something different than the down-to-earth person. Take your time to think about it.
By the way, a gift doesn't always have to be expensive, maybe you're just giving away an old, treasured family recipe plus the time you spend preparing it together. If this isn't enough for you, perhaps give away all the ingredients you need or a small cooking/kitchen utensil. You can also add the latter to a nice cookbook, a wooden spoon or cooking glove instead of a gift card or or or... - there are no limits to your ideas. Of course, something you make yourself is always particularly valuable, but there isn't always the time for it and sometimes you don't have the skill. An alternative are handmade products, because they contain a love of craftsmanship and a portion of individuality.
The more time you take to think about the person you want to give a gift to, the more you will come up with.
Don't forget: Christmas is the festival of love and how can you show more love than by noticing the needs and wishes of someone you want to make happy from the bottom of your heart. A joy that makes the recipient and the giver equally happy.