Not an attorney, but I think you'll need to have the mineral interests appraised. If the appraised value is higher than the annual gift tax exclusion ($20k per recipient per year I think) the conveyance would be subject to taxes.
If that is the case it might be more efficient for your mother to leave the minerals to her grandchildren in a will, as the estate tax limit is significantly higher and if her assets are less than ~$13MM the transfer would be tax free. If she has substantial assets you could look into a generation skipping trust as well.
I could be crossing some wires, definitely talk to someone well versed in O&G and estate planning.