https://www.bitaddress.org/Click on "Bulk Wallet" and generate as many as you want. Click on "Paper Wallet" to get convenient QR codes for each wallet.
If you're doing this personally you can simply print out 10 wallets, and then send 1 BTC to each QR code. Each gift card will have a public and private key in HEX and QR code format - everything needed to see the balance and use the funds with blockchain.info.
If you're doing this commercially, you can easily make a script that spits out X addresses, have the customer send N BTC to a designated address, and your script then sends X/N BTC to each address of the X addresses tied to the designated address.
