Having had triplets, I can say that diapers and onesies were the things we used most. Cloth diapers were a handy item, too--we used them much more than bibs.
Other thoughts:
The triplet stroller was great, but we also used a double stroller often to avoid drawing attention to ourselves--the kids were small and fit easily. Even a single umbrella stroller was useful when we had to take just one out somewhere.
We used stations to keep everyone active and moving throughout the day--playmats, bouncy seats, kick-n-play gyms, etc. were all great! No doubles of these though so the kids each get some time at a different activity.
Swings - my kids loved their swings, but some kids don't. I'd buy only one if that's the direction you are thinking.
Baby bathtub filled with baby care items - soaps, shampoos, rash cream, laundry soap, etc.
Diaper genies were a waste of time and money for us. We would have spent all our time emptying the diaper genie! Three babies go through a lot of diapers!LOL
Clothes - larger sized sleepers came in very handy since the children seemed to outgrow clothes over night.
Love the gift cert. for pictures!
Oh, almost forgot! We ate a lot of take out once the babies came home from the hospital. If you could collect menus from a bunch of local restaurants (especially those that deliver), that would be a lifesaver on those nights when they are both too exhausted to cook.
You could also do a coupon book filled with freebies like babysitting for evening out for mom and dad, a helper for those first dr visits (taking three for immunizations was sooooo hard!), shopping companion for mom, volunteer to go to the mall and push the stroller, volunteer to make a grocery/
Walmart run for them, free Sonic drink or sundae, etc. She probably won't ask for help, but having a coupon with the volunteering written on it might be the little bit of encouragement that she would need to ask.
Good luck to your friend!
