If you are talking about the initial set up - then put in your Apple ID and password. The, you can be the "IT" person for both iPads and control what goes on it. You can easily manage both iPads using iTunes (it will know the difference between the two).
If you intend to put a majority of the apps you have on your iPad onto hers, may I suggest that you set-up the new iPad by putting on the latest backup from your iPad? You'll be prompted at initialization if you want to do so - or you can do it afterwards. It'll save time rather than put them all on individually. And, your wife can always delete the ones she doesn't want from her iPad...
Good luck and happy ipadding! Let us know how you get on.
Marilyn