Making rum balls and cakes or biscuits at Christmas is a lovely gesture!

We always make cards and food as gifts for teachers, friends and grandparents. We usually make things like shortbread, chocolate balls, almond biscuits, chocolates and rocky road. I bag them up and finish with ribbon. They are always well received and it is only a small treat.

As ilynagh93 said the possibilities are endless. You could also go for preserved items ie chutneys, jams if you have some time up your sleeve.
But biscuits, mini puddings are always great.
Last year I made Christmas trees made from chocolate. I bought a special mould & then put the trees together, bagged them in cello & gave them as gifts.

I love making and receiving baked goods and sweets. A personal and thoughtful gift too! Favourites; truffles and shortbread.

There are endless possibilities
You could send a cookie cutter tied with ribbon attached to a recipe or baked gift in a cello bag then you get a decoration/cooking tool and food gift in one
I am thinking of making Christmas tree meringues this year they would post easily and not spoil.
Have a look on Pinterest for ideas