OK, thanks for all the responses. Here's our plan so far:

1) I'm gonna let her take a few hits off a bowl a week or two beforehand, as would go along with the THC-receptors theory people mentioned.

2) I'm going to buy some high quality hydro (Imported from Cali, $25/Gram), and she's expressed an interest in starting with a bong. I'm gonna make sure she'll take a huge rip the first time, then we'll smoke a joint as I'm sure one hit of hydro from a bong is really gonna hit a newcomer hard <<

And I think that'll work. Thanks for all the responses.