I have wondered about this occasionally over the years does it matter with the free gifts one way or another if you gift 1st, then accept, or accept 1st, then gift? I switch it up, because I really don't know if it matters...

Things that make you go, "Hmmmmm". I usually accept first, then gift, but not for any particular reason.

I collect gifts first and then send gifts. I do this because if you are already at the maxed level of 400 gifts and you send gifts before accepting you may miss out on gifts being returned due to being maxed out at 400. Some players return gifts right away and you will miss out on them if your gifts are maxed. Hope this makes sense and helps you.