To gift a friend look for the card with an arrow on the right side of their username. Select this card to flip it over and reveal the wish list for that player.
If you see an item you want to gift your friend click on it to give them that item from your inventory.
Note: If your friends don't have items on their wishlist, you won't be able to see their wishlist.
My Wish List
Tap on the My Wish List tab to set up your own Wish List.