From previous posts, I gather your mom is not the most easy to talk to? But even if this was a quirk in an otherwise easy relationship with your mom, I'm firmly on the side of not asking or demanding or expecting gifts so, in your position, I think I'd just have a sense of humor about it. I'd make up wish lists with silly things (not necessarily expensive) just to see how far off the mark she'd go.
We had a poster mention awhile back the ridiculous gifts she'd get from her in-laws. Her husband and kids would get nice gifts and she'd be an afterthought. I seem to recall her receiving "orange fringe thingees". She didn't even know what they were. My advice back then was to make it a joke between her and the hubs to eagerly anticipate what silliness the in-laws would indulge in for their gift-giving.
Unrelated to gift-giving but the contrariness of asking people what they want so you can ensure you don't give it to them makes me think there's a bit of a control issue. My MIL would always, without fail, pick the equal and opposite response as me when it came to anything I might like or dislike. She did it so much and so obnoxiously that I quickly started making a game out of it. If I knew I was going to give her something, pass her something I wasn't using, or give an opinion on something - I'd decide on a whim if I wanted her to like it or not and would talk to her accordingly. It became amusing to arbitrarily decide that I hated a certain dessert, exercise, doctor, miscellaneous product so I could watch her jump in with why I was wrong and she loves it. So what used to irritate me would then make me chuckle later. She Cut Direct her son a few years ago so this isn't an issue anymore.
The point I'm trying to make is, if she isn't going to take the lists seriously and you don't want to have a discussion about 'why bother' just maybe have some fun with it. If you want to have a discussion though, I've no advice since I hate having discussions about what you (general) should gimme and I'd never make lists.