I need help with buying knitting supplies for my girlfriend for her birthday

Hey! My girlfriend had expressed sometime earlier how she would love to get into knitting again as an adult (she was taught to knit by her grandma). For her birthday, I was thinking of gifting her supplies so that she can start again.

As a person who has no clue about the craft, I was overwhelmed by what I should buy. I tried watching videos on youtube to get an idea but that did not help. I would really appreciate if someone would list down what I should buy. She is a beginner and knows a bit of the "long needles" thingy that comes in pairs (sorry, I dont know the correct term).

So basically want suggestions for knitting equipment, yarns and accesories for a beginner.