I may be able to help your girlfriend with her hands. I have delicate skin, and have had problems with exema, chapped skin, and splitting fingers all my life. When I worked in the greenhouse, my hands were wet and cold all the time, and sometimes my fingers actually bled.
I have tried just about every product out there. I found that the steroid creams prescribed by the doctor just made my skin more sensitive, and actually made the exema worse.
There is a product called "bag balm" or "udder balm" that you can buy at a farm supply store, and perhaps even Walmart. It contains no perfumes or anything that can trigger allergies...and it's very soothing.
For split fingers, there is also a product called "liquid bandage" that you paint on like nailpolish, and it makes a waterproof bandage over the raw skin.
It may not sound like a very romantic gift, but if you put the items a pretty gift bag wrapped in colored tissue and add a pair soft warm gloves, I think she'll be very pleased. It's the sort of personal, thoughtful little gift that women love.