A.S.
I agree with the other, the Leap Frog fridge mangets are great. Also, my almost 2 1/2 yr old loves letter flash cards. She knows all her letters and still associates certain animals, words, etc, with the letters because of flashcards. She REALLY started getting into her lettters once she got Dr Seuss's ABC book. She's a bit of a book worm (yes, already) so that is what jump started her learning letters.
I ws just at a ECFE class, and some were talking about kitchens, with their boys...yes boys. The tool benches as mentioned below are nice, but even boys like to help in the kitchen. Kids model what parents do, so if he sees you or his dad in the kitchen cooking supper, they like to play in their kitchen too. So, don't totally disregard unisex toys! Especially if you want to have well rounded boys.