You will get a lot of replies, as unlike the P&S market , the entry DSLR market comes in only 2 flavors:
Very good and excellent.
ANY DSLR you will pick will get you excellent pictures.
As others have suggested, you have to answer some questions:
1) How crucial is liveview? Is she comfortable using the viewfinder?
2) How important is the size? Any DSLR will be biger than any bridge P&S, and will feel enormous compared to a compact P&S. Is she willing to take the added bulk?
3)
How much are you willing to spend down the road? Yes, many people will suggest the main brands because of bigger lens selection, but I have yet to see users of their entry level models using other lenses than the kit 18-55. If you are not willing a lot immediately, the quality of the kit lens becomes crucial.
My suggestions based on criteria:
1) If liveview is a concern, get a Sony as suggested (A200, A300 or A350). Second option would be an olympus (E420 or E520).
2) If size is important, no question, get the Olympus E420... Olympus MUST add image stabilization to the E430
3) If you are not planning to dump a lot of cash right now, you need a camera with a good kit lens. Grab an Olympus E520 or a Pentax K200D. The Pentax DA* 18-55 (ver 2) is probably the best kit lenses right now, and the Olympus Zuiko 14-40 is right there with the Pentax. Canon and Nikon are middle of the road in their newer versions, the older ones are mediocre. The Sony 14-70 is perceived as mediocre/poor.
I placed a lot of emphasis in this one because, as I said, the typical Joe sixpack will shoot using the kit lens. My wife shoots with a Pentax K100D, and at school events she was getting consistently better pictures that other parents shooting with D40/D40x/XT/XTis..... The reason? Everyone was shooting with the kit lenses. Yes, even with similar glass the K100D has clearly better IQ than the D40, and a toss up with the others..... But the Pentax kit lens is better. Now, she shoots with the Pentax Prime DA 35mm, and it is not even close....
Bottom line, any one will suffice, try them in store. My pick (biased by the way) would be the Pentax K200D