As others have said, Right of First Refusal (ROFR) is a formal process that takes place AFTER you have an external buyer. A form must be submitted to Marriott letting them know the agreed upon price and terms, and then Marriott has a defined period of time (generally 15 to 30 days) in which to decide whether to match the offer. The ROFR process is generally handled by the transfer/closing company on your behalf. For example, lets say you get an offer of $7000 for her Kauai week. Before you can sell that week to the contracted buyer, the closing company is required to submit the transaction to Marriott who then has 15 to 30 days (each resort may be different) to match the offer. If they match the offer, then you are required to sell the unit to Marriott for $7000 instead of to the original buyer. If Marriott waives their ROFR, then the sale to the original buyer can proceed.
Here would be the steps I would take:
1.) Contact Marriott Resales first, and see if they will list the properties for sale. If they will list the unit(s), your friend would get 60% of whatever Marriott resales sells them for, and this will be the easiest since Marriott handles everything. They currently have 1BR Kauai Beach Club units listed for $10,000 to $11,000 and 2BR units listed for $14,000 to $19,000, so your friend's net proceeds on the Kauai week could be between $6,000 and $11,000 once it sells, if Marriott is willing to list them. They also have Harbor Lake listed for $5000 to $7000. Marriott used to offer to directly buy back units at 50% of these prices, but I'm not sure they are doing that any more. Once you list them with Marriott it will likely take from a few weeks to several months to sell, but the potential reward is much, much greater than just giving them away.
2.) If Marriott won't take the units to resell, then contact a reputable broker like Advantage Vacations (
https://advantagevacation.com), Timeshare Resales Hawaii (
http://timeshareresaleshawaii.com/), Selling Timeshares (
http://www.sellingtimeshares.net), Judi Kozlowski (
http://judikoz.com) and many others. Each of these companies will handle the process of listing the units for sale, and once a buyer is found, they have title transfer/closing companies they each work with that will handle the legal paperwork to get Marriott's ROFR, estoppels, and close the paperwork. Hawaii in particular has some special rules on taxes that must be followed exactly. These external brokers sell for lower prices than Marriott, but also generally take a smaller commission percentage. Selling though a broker will probably be much easier than trying to navigate the give away process yourself. Each of these companies will handle the entire sale from start to finish for you. All you need to do is provide them a copy of the deed for each week and they will do the rest.
Assuming your friend has already paid the 2018 maintenance fees, there is really no downside to listing and trying to sell rather than just giving them away or deeding back. There is a very good chance the Kauai units would sell well before 2019 fees are due. Not sure about Orlando. If you opt to deed back or give away, just be aware you are potentially turning your back on several thousand dollars of value, and managing the give-away process yourself could be more work and hassle than selling for cash through one of the brokers.
Again, Marriott timeshares have value and do not need to be given away like many other timeshares. In the end, it's your and your friend's choice, but why give something away that has real value if there are companies out there who will handle the process end-to-end? If they sell, your friend has several thousand dollars she wouldn't have had. If they don't sell, you can always still deed back or give away later in 2018 before 2019 fees become due.