Actually this is very simple to setup and use. Mac OS X already has a Virtual Network Computing (VNC) server built in. To turn it on, go into System Preferences, click on Sharing, and check the box next to screen sharing.
Now, on the machine you want to connect with, download [Chicken of the VNC|http://sourceforge.net/projects/cotvnc>, a free VNC client for Mac OS X. To connect, enter the IP address of the other machine, the username, and the password.
If your Mom is connecting directly to the internet, that is all you need to do. But if she is connecting using a router, such as a WiFi connection, then you will need to configure the router's port forwarding options.