I make DH's lunch but it's to do with timings in the morning.
He gets up and goes straight in the shower. While he's showering I make both our breakfasts and his lunch (and mine if I'm out for the day but I work at home a lot).
Then he comes down and takes the dog out.
While he's out with the dog, I have my shower or, if I'm going to the gym I have fifteen minutes of MN 
Then he comes back, we have breakfast together and we both head out unless I'm working from home and not going to the gym (very rare).
So, we're both pretty rushed off our feet in the mornings and I don't resent doing his (and my) lunch in the morning. He always says thank you which I think is very important.
He does at least 50% in the house and he's the cook for all other meals.