Trying to help a friend farm materials, some guidance on how to do this would be great. THANKS
You can't directly transfer them, but you can help them get into situations where they can find their own. There's quite a few ways to do this.
Raw materials: both of you drive around the planet near to each other (about 3km apart somewhere reasonably flat works well) looking for metallic meteorites (or other decent rocks). If you find one, call your friend over and they can get the bits. Alternatively, go laser-mining together - don't launch any collectors yourself, and your friend will get all the materials both of you dislodge (which will be twice as much per rock as they'd have got on their own)
Manufactured materials: when you drop into a system you'll get separate USSes. If you see one that looks promising, go there and then your friend can join you to get them after they've checked all the interesting ones they see. Another option is for them to follow you around as you engage NPCs - e.g. in a combat zone or RES, you blow up the ships, and they scoop up the bits while not attracting hostility themselves. This is a very easy way to get some of the materials that rarely show up outside CZs.
Data: they're mostly on their own for this one, but you can help them out with hacking raids on surface bases or megaships by distracting the police.
Bonus: Some missions give high-grade manufactured/data material rewards as an option. Wing missions often do, and you can very obviously help with those ... but even non-wing missions it can sometimes be useful to have a friend helping with the fighting.