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I think you'll need to register the new replacement reader onto your account first, then the SD card trick should work.
Now, as to how to do that is going to be up to you.
If your mum is comfortable enough to install the software on her computer, and you can give her your account log in info, she should technically be able to register her reader to your shared account. But that would require her or someone close to her her having to do some semi technical stuff, not to mention giving out your username and password.
The other option is as you mentioned, she ships over the reader to you and you register & load it up for her, and in the future, you can just send her a updated SD card.
Or, you could have her send over her reader, and you mail your / or your wifes reader to her loaded with what she likes, and keep the new one.
The key thing is that is that if you want to share books bought from the sony store, you going to have to register the new reader, and de register the old one. if however the books are DRM free from other sources, you should be fine just sending her a loaded SD card with the books, no registration necessary.
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