Go to the Pro shop, click on the item you wish to send, then click on the blue GIFT tab instead of the green PURCHASE tab. A new page will open and there you just write the name of the friend you wish to send the item to. Write the name and press the green GIVE AS GIFT tab. You can also write him a personal message to go with that, if you wish. Just refrain from writing "Enjoy playing with my balls" or something similar, it could be taken the wrong way ;-)
Cheers,
Matt