Nope. It's not too early to shop for Mother's Day, especially if you're on a budget and your Mom (or wife) is a little choosy.
Usual suggestions would include the following:
1) Books. Chic lit ones or a complete series (I highly recommend Calvin and Hobbes, which would cost around P5-6k I believe).
2) Spa and Salon Certificates. For pampering and maybe bonding time with her female friends.
3) Accessories. Think Fendi watches and bead necklaces or pearl earrings. Think matching pieces or just something to match the new shoes she bought.
4) Gift cheques or credit. Let her shop for a new wardrobe or complete look.
5) Lessons. Cooking & Baking. A musical instrument. Sign language. A foreign language. Arts and Crafts.
6) Gadgets. A new cellphone. A netbook. A DSLR camera.
7) Subscriptions/Hostings. Magazines (Readers Digest, Cosmopolitan, Good Housekeeping, Baby Magazine, etc. are all good investments). Photo Gallery (I love my smugmug account!). Domain hosting (if she blogs).
8) Trip. Don't make her a stranger to her own country... or be the reason for her to see more of the world.
Just make sure to pander to what she likes (say, cooking) or what she's always dreamed of doing (say, learn to paint). Good luck. Three months isn't that long!!!