She's young, with no dependents, and this is her first job that gives her some breathing room. She may not be making the choices you'd make, but it doesn't sound like she's doing anything all that crazy, and they are her mistakes to make. I wouldn't say anything.

I think all you could say is, "You've been talking about your finances a bit as you prepare to settle into your new apartment. I know that I would have really benefited from having a financial planner talk to me about money when I was your age. Is that something you would have an interest in doing? If so, I would be happy to give you some people to call, and we could make that a holiday gift for you."

and if she says yes, buy the sessions for her. If she says no, graciously end the discussion and don't bring it up again.