As of today, you can now purchase select digital first-party titles via Nintendo’s website and have them sent directly to the system. When purchasing the game, you need enter your Nintendo Network ID, which will give you the option of having it sent to your system when clicking the blue “Redeem Now” button in your confirmation email or checkout screen.
Alternatively, you can have them email you the code and you can redeem it at a later date. For pre-order titles, it cannot be redeemed or sent to the system until the game is released. Some of these titles include Fantasy Life, Super Smash Bros. For Wii U, Mario Kart 8 and more. So far, it seems this is only available for North America.
With the alternative option to receive the game as a reedamble code, this is the closest option Nintendo owners will have to gifting games to their friends, You can check out the FAQ for more information.