How to give Bitcoin wallets as a gift
Create a new bitcoin wallet offline with a website like this one
https://walletgenerator.net/
Transfer the amount you want to give to your friend to this new
wallet
Write the private key on a paper and give it to him then explain  that since you have created his wallet he is not the real owner and tell him to do step 1 and 2 by himself if he want to really own his coins