[HoneyBadger]

Horror helmet is one of the first, and one of the best pieces of gear you can give them. After that, copper plate, amulet of missle protection, and either lightning spear or (better) sword of swiftness are usually the first gear I give them. Ideally, I'd give them ring of fire and charm of magic resistance, they're low cost but can be harder for Niefel to make. Lead shield's another good low cost item.

All that aside, you have to consider that eventually you're going to want to equip your Niefel Jarls with top end items-so the more gems you spend on cheaper items, the less you'll have for wraithcrowns, jade armour, fire/ice/shadowbrands etc.