Order of operations

I’m generally aware of the list of equipment I need for a recording studio. The question is what do I get to get off the ground as quickly as possible? I am buying gifts for my brother who doesn’t have anything besides a computer and guitar. I can’t get him everything. Do I start with a good microphone? Audio Interface? headphones, software?

What sort of guitar does he play - acoustic or electric?
Does he sing?
What style?
A rough idea of budget?

minimum moderate quality would be
pc - used xp pro from 100 to 300
external audio interface - 200-300 (could get small one cheaper)
two microphones from $60 to 200 for the pair
cables - $20-50
mike stand - $5 - 60
stereo bar - $20-30
optional DI box - $50
software - free to $800

low end
audacity - free
pc -
interface - $50?
mike $30

I can’t get him everything.

What do you think “everything” is?

This is messy because you can get off the ground very rapidly with a good USB microphone, but they tend to be brick walls because you can’t plug one into a small mixer and buy additional microphones for an expanded system.

You only need the headphones if you want to overdub or play with yourself.

So to speak.