It's hard to find a good chocolate IMHO, but if you or she can afford it, one of the things that helps replacing cigarettes is the fun of the flavor chase - it's distracting, it's defensible shopping, which is also fun, and the investment and sampling make it start to feel like a sort of hobby - all positive reinforcement. Once the new taste gets reinforced with the nicotine hit for a while (as the initially unpleasant taste of cigarettes was when we all started) it has the needed "backing". That's why in the beginning it helps to reach for the ecig when you're needing a nic hit rather than "testing" flavors when your system is saturated.
Depending on her personal tastes she might like shopping at Alice in Vapeland - not my go-to vendor but that website and lovely packaging makes it all feel like Christmas. I think they sell sample packs. Ahlusion (my favorite) has a lot of really tasty, more sophisticated flavors. Get her to read flavor descriptions and cruise websites and try her own picks, if she's into it at all.
It's all about reconditioning and that's why e-cigs work - whether it's the fun of the gadgetry or of the multitude of flavors, they introduce a competing pleasure and that has to be discovered. (That's precisely why Pharma's NRPs don't work - they think that the nicotine is the only pleasure they need to address, but cigarettes provide a host of reinforcements, some unhealthy, like all of the experience-enhancing additives, and some that are innocuous, like taste, soothing gesture, "break-time" association.) If they existed, I'd doubt very much that anyone would become addicted to nicotine pills, and no one's selling patches on the street.)
Good luck! I wish e-cigs had been around when my Mom was alive - a chain-smoker, she died of lung cancer.
I'd disagree that your Mom necessarily needs to strongly wish to quit - there are a lot of people reporting in here who were just idly experimenting with ecigs and "accidentally" switched over because they gradually or immediately preferred them.