She sets the table for breakfast.

Literal

She [topic-は] breakfast [for-のため] table [possessive-の] preparation [object-を] does.

食卓の用意をする ('to prepare the dining table') is a set phrase for setting the table. 用意 ('preparation') is a common Sino-Japanese noun. ~のため ('for the purpose of') marks the reason — the table is being set specifically for breakfast.