For cooking, perhaps some super-cool utensil? If she's into garlic, maybe a garlic press? Or one year I bought my father, who is a big cook, several different gourmet salts-- pink from the Himalayas, orange from Hawaii, French Fleur de Sel. That present was a big hit.
For wine, a wine journal so she can keep track of what she's enjoyed drinking? Or if she travels, a small corkscrew to keep in her suitcase? I have one in every suitcase that I own so I never have to remember to pack one. Or if you want to spend a little more money, maybe a gift subscription to some wine magazine.
And I just wanted to compliment you on your choice of music. Lloyd Cole is one of my all time favorite artists (oh dear-- I'm probably as old as your mother. I bought Rattlesnakes the day it got released in the U.S.)
thankyou for the suggestions, elvissatx! i like the idea of different salts. my mum and dad both love lloyd cole, and i've just discovered him too!