Can someone or is it a MITZVAH for a person giving a gift to TOVEL a utensil before gifting?
Thre is controversy if the person who buys a utensil specifically to give away as a gift may tovel the utensil. Some poskim content that since the utensil was not bought for eating purposes, rather asw an instrument to be used as a gift, therefore while it is in your poseccion it isn’t a utensil meant for eating, and you can’t tovel it. Others disagree however it is prefferable to be stringent wihtth this and not to tovel it. If you specifically want to put food isnide the utensil and giove it that way then there are a number of options. See the fowwoling link /https://dinonline.org/2020/08/30/toiveling-a-utensil-for-someone-else-with-your-utensils/ and https://dinonline.org/2015/03/03/tevillah-for-gift-of-dish/
Regardless I would say that according to some poskim it is permitted to tovel it for the ther person (and we wouldn’t consider it taking away the mitzva from the ohter person), however I wouldn’t say that it is a mitzva to tovel it.