Open Fortnite and go to the Item Shop
Select the item you want to gift
Choose the Gift option
Select a friend from your Epic Friends list
Confirm the gift
Make sure you meet the gifting requirements
Ensure the recipient has been your friend for at least 2 days
Make sure two-factor authentication is enabled on your account
Verify you have enough V-Bucks to cover the gift
Check that the item is eligible for gifting
Send the gift and wait for the recipient to accept it