Is it permissible for a person, who vowed to offer two Rak`ahs (units of prayer) everyday for Allah`s sake, to do so after the Fajr (dawn) prayer?

In principle, a vow should be fulfilled as it was originally intended, and if its time lapses then, it should be fulfilled at any time because of the vow. Therefore, it is permissible to offer them after the Fajr prayer, and there is no prohibition in doing so. However, it is preferable for him to offer these two Rak`ahs at some other time to avoid the disagreement amongst the scholars in this regard.

What is the ruling on giving my mother a gift at "Mother's day", is it Halal or Haram?

Praise be to Allah the Lord of the Worlds.

There is nothing wrong with doing that as long as it isn`t done in imitation of the disbelievers. And Allah The Almighty Knows Best.

What should a sick person, who is incapable of fasting, and who didn`t make up for missed fasting days, do?

One who has missed fasting days is obliged to make up for them, but if he/she wasn`t able to because of an incurable disease , or old age, then he/she has to pay a ransom which is feeding a needy person for each of the missed fasting days. And Allah Knows Best.

What is the ruling on someone who vowed to fast for two consecutive months, but failed to do so?

He is obliged to fulfill his vow by fasting for two consecutive months, but if he fails to do so then, it remains a debt on him until he either fulfills his vow, or dies. In case of his death, his guardian is supposed to fast on his behalf, or donate food from his estate in return for fasting, but if the guardian fails to do so then, it is all in the Hands of Allah.