I think hand made Xmas cards tied up in packs of 5 or 6 would go down well
you can buy the ready made blanks with envelopes pretty cheaply - online, argos, craft suppliers etc & decorate with stencils of glue shapes, triangles as a Xmas tree, baubles, Xmas pud, Angel etc - then dipped in glitter - old ice cream tubs are good for this - finish off with a few added sequins - bows, felt etc etc
you can also cut out simple felt shapes ie long thin triangle Xmas tree, brown ball for Xmas pud - white triangle & 2 gold & pink circle for an angel - again trim with glue & dip in glitter or stick on sequins etc
lots of Scope for imagination - set up a mini production line, willl cut down make time - cheap to produce with good scope for profit margins
I did huge batches of clementine & cranberry marmalade last year (dead easy & quick, but need to do nearer the time). Could do Christmas chutney whenever - s till have last year's batch on the go - just apples, cider vinegar, garlic and loads of currants etc - think mine's a Delia recipe.
Cookie mix in a jar (all the dry ingredients in layers in a decorated jar with intructions for your - "add an egg" type recipe)
Can do funky jars of oil with herbs in now (will have infused nicely by Christmas)
I have a few patterns for crochet/knitted/patchwork tree decorations too - a bit difficult to post on here, but try ravelry.com for some ideas. Good for using up all those oddments of insane yarns and fabrics too! (Pinking sheared circles of festive fabric and a bit of ribbon works a charm on anything in a jar in seconds, too.)
I want to make a netting mini tree for myself this year - mum had one she did with the WI in the early 80s, but now got rid of - hoping I can reverse engineer it from memory - if I can I'll post but not doing it yet!!