Oh, my sympathies - I still get nauseous when I smell a certain brand of liquid soap that I used to use when I was pregnant - 9 years ago!
I couldn't drink anything, so I got liquid from watermelon and jello. I had the best relief from never letting my stomach get empty, eating saltines, a little bit of bagel, sweet potatoes and whatever sounded good - my pediatrician told me she ate chocolate chip cookies and orange soda every morning for the first 3 months.
The good news is that morning sickness is a sign of a healthy pregnancy, she is much less likely to miscarry.
I also had significant relief from accupressure massage - to the point I could go from lying in bed with a cloth over my eyes, to quietly playing with my 3 and 5 year olds.
Ginger capsules have also done wonders for me - Mythbusters found they were more effective than dramamine for motion sickness - but of course ask your doctor before taking any supplements!
Good luck to her!!