Sachys: no, but you can email the gift to yourself, link the gift redemption code and work from there (someone else will explain better than I no doubt!).
ashley2ashes: thanks :\ i don't want to gift anything though, i want to just like... put money on her account so she can choose what she likes. we have different taste in games and i dont really understand her taste so i cant rly predict what she would like.
I don't think there is a way to do it like that. You could open the account for her, give her the details and then tell her how much she has to spend on games. She can send you a list of what she wants and you can send them to her with the gift option.