What you’re going to need to DJ with mp3s are:
A controller (it is possible to mix using just a mouse and keyboard but it takes away a lot of the “feeling”)
A computer (to run your DJ software, keep in mind that unless you need to take your computer with you, a laptop is not necessary)
Headphones (There are loads of them out there, for starters, most “over the ear” headphones should work, but keep in mind you might need an adapter for them)
Speakers.
I’m guessing she might have stuff like a computer and speakers already (doesn’t have to be any special speakers, anything from portable speakers to hi-fi works).
As far as controllers go, the most recommended budget controller out there is the Numark Mixtrack. This is a *great* controller for “mixing at home” on a budget. Something you might want to consider however, is a sound card. When mixing, you’ll want to be able to output two audio signals from your computer (one to the speaker, which will play your ‘current’ track, and one to your headphones, which will play your next track). There is a version of the Numark Mixtrack, called Numark Mixtrack Pro, which has a built-in soundcard (so you can just hook the controller up directly to the speakers), but is in all other regards equal to the ‘normal’ Mixtrack (the Mixtrack Pro is a bit pricier though).
As for software, most controllers come with a “Light Edition” an existing DJ software, such as Traktor or Virtual DJ, so that should not be a problem (unless you’re buying second-hand).
Hope that clears some things up