I have two recommendations but it depends on the size of her hand and her sensitivity to recoil. I shoot a LOT and have a LOT of experience but I have small hands and I don't like recoil.
For my taste I like an all stainless steel J frame from S&W, pre-lock. Which mean's they aren't always easy to find. the all stainless makes them far more enjoyable to shoot because it seems to soak up some of the recoil. All of the Airweigh, scandium (sp?) titanium and other lightweight small revolvers are a pure pleasure to carry and a bear to shoot well or often. I have a 642 airweight that is about the gold standard for small conceal carry revolvers. With regular .38's it's snappy but with +P .38's it hurts. An older all stainless pre-lock J frame like an S&W model 60-12 is a good balance between size, weight, recoil, etc.
another series I really like are the Ruger SP101 series. The 2" version of the SP101 is great. Short is good if the person carrying it is on the short side (me) and the 3" size isn't too bad either (that's what I have). For dedicated CCW I'd recomend the DAO version with the bobbed hammer and 2" barrel. for home or on the belt carry either the 2" or 3" with a hammer. They are heavy though so carrying one around outside while doing chores can be heavey for some people. But it helps the shootability ALOT.
If your wife has large hands then there's a whole world of revolver choices that open up. Like the larger framed smiths! A 4" 686 or a 4" ruger GP100 (step up in size from their SP101 series) are all good choices.
Taurus is popular but in my humble openion not quite the revolver that an S&W or Ruger is.
And of course there's always the new Ruger LCR they just introduced. It won't be available until later in the year. It's definitely different looking but may have some potential as the grip looks like it would soak up recoil and the trigger souds good!
hope this is at least a starting point. If you have any friends with any of these, see if they'd take the two of you out to shoot. I know I love it when folks ask me to go out so they can try guns i own!
God Bless
Gideon