General advice:
No need to spend more than $20-40, if that, to play on Normal or Hardcore (if you are in a well equipped party and you don't play Paladin or Dwarf Fighter). If the people in her groups want to go higher difficulty, they should be prepared to loan tokens/builds to make her at least good enough to survive.
Any player is equally helpful for puzzles, so 50% of the game is played without tokens.
The best buys for a starting player, to my perspective, are tokens that are useful for all/most/many classes, for flexibility, so that she can take whichever classes are available, and tokens that provide stat boosts (AC, STR, DEX, primarily) so that she isn't having to think about too many situational bonuses/reactions.
Class wise, Monk is great if she's sliding, or a caster class, particularly wizard/bard/druid, if you're going in with few tokens.
The +1 Bliss Hammer is a great starter weapon that is usable by all classes. This year's Nether Knocker isn't too much worse.
A +1 Sling is a great flexible missile weapon (one handed so you can keep a shield bonus). This year's Nether Short Spear is usable by most but 1-off. A Longbow and Archer's buckler is good for Rangers, Fighters, Paladins, Barbarians, and Bards.
So having 2 melee weapons and 2 ranged ones - one that is better but for fewer classes, and one that is weaker but usable by more classes - is a good start.
If she likes to slide or doesn't like to memorize or remember what spells she has, getting a Defender Set (Helm, Shield, Armor) is a good buy, as it's 13 AC and Free Movement (+1 Saves) for your (Dwarf) Fighter, Paladin, or Cleric. That said, there are plenty of armors, shields, and helmet combos that will get her to around 10 AC bonus for less money. (This year's Nether Stout Helm, Nether Shield, and Soul Leech Armor would put her at +9 AC, +4 HP for about a third the cost of a Defender Set).
Beyond that, I'd look for low-cost tokens that bump STR, DEX, AC, Saves, and HP for the other slots, making sure to get STR, DEX, and CON to even numbers if possible.
If she bought a Robe of Deftness, Soul Stain Armor (and Maybe Soul Leech Armor), she'd have a good torso token for any class, and the rest of the tokens she buys should be usable by all or most classes.
Exceptions:
Get 1 Treasure Enhancing Rare if possible, an Ioun Stone Agate Orb to gain extra health (if your teammates use Cure Minor Wounds spells, you're getting double value), and a Charm of Acuity - which lets casters re-try a failed skill check.
I would not buy any token usable by fewer than 3 classes. She is least likely to be playing Rogue, and most likely to be able to play a Fighter, Wizard (because of the Dwarf & Elf), or Monk.
I came here to sing and collect tokens, and I'm alllll out of money.