Tissue-paper presents

Tear or cut tissue paper into squares roughly 6"×6". Stack on a tray with a roll of tape and a pile of small items (rocks, blocks, marker caps, anything).

Place a block on a paper square. Fold the corners up. Wrap a piece of tape around it. "A present."

Total absorption. The child will wrap everything — toys, crayons, a fork, their own thumb. They'll demand to give the presents to you, then take them back to re-wrap.

Use ribbon or yarn instead of tape. Wrap presents inside presents. Wrap a present and put it in a "mailbox" (any small bin).