A lot of firsts start coming into play in the first 2 years of a child's life — including their first steps! Play wagons (not to be confused with stroller wagons) are an amazing gift to give a kid, especially in the phase they are learning to walk. As they're starting to find their footing and move around, giving them toys that they can push around or pull end up being gifts since it gives them something to walk with and keep their balance, even if they wobble. They can put all their stuffed animals and books in and tow around both inside and outside.
The majority of wagons you'll find will be in the $25 to $75 range. We personally love the TRIOKID My First Kids Toy Wagon on Amazon in blue or purple! At $34.99 it's a fantastic fun and functional gift. The handle also extends so they can continue to use it even when they grow.