You can send a gift to 5 friends or Chef Club members every 24 hours (only one gift per player). Tap on the Friends icon and select the Friends tab or Chef Club tab. Under their profile picture, you can tap on the Send button to send your gift. Once you have sent a player a gift the button will display Sent! and a  green tick. A cloud with a gift box will display in the player's game to claim, and also in yours if another player sends you a gift. When a gift has been claimed the name of the sender is displayed so they know where it has come from.
Your gift may contain Gold or Gems.