For the wheels, I would use 36 hole three cross 14/15g spokes(They deflect better than straight 14g), brass nipples, Mavic cxp 33 rims(Ride rough but very strong, don't forget to take the labels off the rims) and inexpensive flipflop hubs, like Suzue. With a freewheel she is unlikely to strip it out. 1/8th chain, acs claws freewheel.

Try and get double pivot brakes, they are a little more powerful.

I would be inclined to flat black the frame(And everything else) so it will draw less attention