First of all....COMMAND ADHESIVES AND HOOKS AND VELCRO.... BEST THING EVER!! Stock up!!
If you are local enough to bring her/him something if it is really needed (or don't mind having something shipped
Amazon), start with LESS and work your way up. I felt like my DD started with really the basics..... bedding (quilt handmade by grammy and coordinating sham bought on clearance at BB&B, one set of really soft sheets and one set of cheaper sheets for back-up, blanket and pillows from home, new mattress cover), towels (few sets in basic white from BB&B.... white so that they can be bleached if needed/wanted and some beach towels from home... she was a competitive swimmer), just a few pictures for the wall, a small storage cube for the extra bedding or whatever (USES IT EVERY DAY!), a tall narrow bookshelf for books and to act as a night table, a bedside lamp/Ipod charger combo (she didn't have an Iphone at this point), alarm clock/radio and iron/portable ironing board, wall/dresser mirror, fan (THANK HEAVENS!), some over-the-door hooks for damp towels and robes, over the door shoe holder and a desk lamp. We did buy her a fridge a few weeks later (she was in a single so no roommate to share with).
As time went on she requested/needed a bulletin board, a vacuum cleaner, a printer, a louder alarm clock (she is a deep sleeper), a chair (she had one of those collapsible comfy chairs at home so no need to buy), a plastic drawer unit for under the bed, a humidifier (for the dry winter months).
This year we added to that list a printer stand, small lighted make-up mirror, and a desk-top bookcase/organizer.
FWIW, she hasn't, in 2 years, needed to open the back-up sheet set.... but she keeps it there just in case. Since it is still packaged, it takes up very little space. And the 6 sets of towels was a few too many when she was swimming and is waaaaaay too many now that she isn't swimming.
Storage cube was the surprising stand-out star..... bought on a whim and she uses it to climb into her bed (high, but not top bunk high), store her extra sheets and fleece blanket, and a few other odds and ends as needed. Plus it is an extra seat when friends come in to visit!
I remembered my dorm providing a vacuum when I went to school, but no so where my DD is going, so the vacuum (just a stick vacuum bought second hand for $10) has been a blessing, both for DD and for her suitemates!
Mattress topper... not needed at DD's school, but I wouldn't have hesitated to buy one if it was needed.... but glad we waited on that decision!
Bed risers (that hold the bed a bit higher)..... didn't need the first year..... bought a set at the thrift store and tried them this year, but they hold the bed away from the wall/corner too much (every inch of floor space is precious in a single!) and just weren't really needed. I will save them for DS however, just in case.
This year Santa also brought a single cup coffee maker (NOT a Keurig.... too much plastic waste with those) and it was much loved!
Anyhow.... like I said, start with less and work your way up if that is at all possible.
I have DS going away in one year
and I've already started buying him a few things when the college stuff goes on clearance. I bought a lovely super-soft set of sheets (grey.... they won't show the dirt and grunge!), a hamper.... just a few basics. Probably pick up the towels this fall.... probably grey or black. My Mom will be making him a quilt as well... probably denim and black. And by that time his sister will be in an apartment and he will inherit the dorm fridge and a few other things.
Best of luck to your students!.........P