Пусть подарок и простой, главное — сделать его аккуратно и с хорошим настроением.

Not in this sentence.

Here пусть is being used in a concessive sense, not as a command. It means something like:

• even if
• granted that
• it may be that
• let it be that

So Пусть подарок и простой... means roughly Even if the gift is simple... or The gift may be simple, but...

This is a very common Russian pattern:

• Пусть это трудно, но надо попробовать.
• Пусть он и молод, зато опытный.

In both cases, пусть introduces an idea that is accepted, but then something more important is said after it.

Correct: here и does not mean the normal and.

In the pattern пусть ... и ..., the и is a particle that strengthens the concessive meaning. The whole structure means something like:

• even if ... is ...
• granted that ... is ...

So:

• Пусть подарок и простой = Even if the gift is simple

You will also see a similar pattern with хотя:

• Хотя подарок и простой, ...

Without и, the sentence may still be understandable, but пусть ... и ... is a very natural set pattern.

Because простой is agreeing with подарок as a predicate adjective in the nominative.

Here the structure is essentially:

• подарок простой = the gift is simple

Both words are in the masculine singular nominative:

• подарок — masculine singular nominative
• простой — masculine singular nominative

For a learner, the simplest way to think about it is:

• What is the gift like? → простой

So the phrase means the gift is simple, not with a simple gift or anything like that.

Because Пусть подарок и простой is a concessive clause, and it is separated from the main clause.

Structure:

• Пусть подарок и простой, = concessive part
• главное — сделать его аккуратно и с хорошим настроением. = main point

So the comma works much like in English with a beginning phrase such as:

• Even if the gift is simple, ...
• Although the gift is simple, ...

It comes from the adjective главный (main), but here главное is being used more like a noun-like word meaning:

• the main thing
• what matters most

So:

• главное — сделать его аккуратно...
  means
• the main thing is to make it neatly...

This is a very common Russian usage:

• Главное — не спешить.
• Главное — начать.

In these examples, главное means the important thing / what matters most.

The dash links главное with the infinitive phrase сделать его аккуратно и с хорошим настроением.

Russian often uses a dash where English would use is, especially when:

• the verb есть is omitted,
• or when one part is a noun-like word and the other is an infinitive.

So:

• Главное — сделать его аккуратно. = The main thing is to make it neatly.

The dash is very normal here.

Because сделать is perfective, and here the focus is on the completed result.

• делать = to do / to make, process-focused, imperfective
• сделать = to do / to make, with completion/result, perfective

In this sentence, the idea is:

• what matters is to make it properly, meaning to achieve the finished result well.

So сделать fits naturally.

If you used делать, it would sound more like focusing on the process in a general sense.

Его refers back to подарок.

So:

• сделать его = make it

It is the direct object of сделать.

Even though подарок has already been mentioned, Russian often uses a pronoun here just like English does:

• The main thing is to make it neatly

That avoids repeating подарок.

Because аккуратно is an adverb, and it describes how the action is done.

• аккуратный = neat, careful (adjective)
• аккуратно = neatly, carefully (adverb)

Here it modifies сделать:

• сделать аккуратно = to make it neatly / carefully

A native English speaker can think:

• adjective = describes a noun
• adverb = describes an action

So the gift may be простой, but it should be made аккуратно.

Both are possible in Russian, but they are not exactly the same in feel.

с хорошим настроением

Literally with a good mood, but more naturally:

• with a good attitude
• in good spirits
• with positive feelings

This phrase emphasizes the manner or spirit in which the action is done.

в хорошем настроении

This means:

• in a good mood

That version more directly describes the person's emotional state.

So in this sentence, с хорошим настроением sounds natural because the focus is:

• not just your emotional condition,
• but the positive spirit you bring to making the gift.

Also note the grammar:

• с requires the instrumental case
• therefore: с хорошим настроением

Yes.

Both describe how the gift should be made:

• аккуратно = neatly / carefully
• с хорошим настроением = with a good attitude / in good spirits

So the structure is:

• сделать его — make it
• аккуратно — neatly
• и с хорошим настроением — and with good spirit / in a good mood

One is an adverb, and the other is a prepositional phrase, but both function as modifiers of the action.

Yes, Russian word order is flexible, though each version has a slightly different emphasis.

The original sentence:

• Пусть подарок и простой, главное — сделать его аккуратно и с хорошим настроением.

is very natural.

You could also say:

• Главное — сделать подарок аккуратно и с хорошим настроением, пусть он и простой.

That would put stronger emphasis on главное first.

So the original order is not the only possible one, but it is a natural and expressive way to present:

1. the concession first,
2. then the real point.