How Should I Sell Amazon Gift Cards?

[Tekkna]

I would like to sell Amazon Gift Cards (this is not an advertisement) and I would like your opinion on a few things:

(To clarify I would be selling the codes on the cards)

* Would it be a good idea to start selling Amazon GCs right away (after joining the forums), I would recommend using an escrow service, and link to the official list

* While using the escrow, if the customer disputes the process, and still gets the GC code what should happen exactly, this could potentially be very annoying

* Are there any other GCs that would be easy to sell and people would be interested in?