I was going to suggest gloves too, I've got them cheaper than that from pound/discount shops.
I have been getting really dry skin and cracking on my hands recently (arthritis related I think after swelling and being hot maybe). I like handwashes with things like milk and honey in them.
Could she bathe them in something like water with a pouch of oats in it? I just shove some porridge oats in a bit of old tights and tie it up and squeeze it out once in the water.
There are a few ranges for very dry skin in Boots and such. I was having a look while waiting for a prescription and there are all sorts of things by E45 and Oilatum for people with skin conditions and very dry skin.
Maybe when she has a bit of time (maybe after children in bed) she could bathe them then put on some nice cream and then put some soft cotton gloves on for a while.