The theory breaks down how each Christmas gift Harry received from the Dursley's is actually a symbol of the Hallows. Harry's first Christmas gift is a fifty-pence piece which stands for the resurrection stone. In his second year, Harry was given a toothpick which actually represents the Elder Wand. As for Harry's last gift in his fourth year, he received one tissue which is the last Hallow — the invisibility cloak.
Sure, it's not as insane as the Harry Potter and the Goblet of Fire theory, but it's something that helps continue to feed our Harry Potter mania. This also obivously doesn't make up for how mean the Dursley's were to Harry. It does however make us want to re-read the entire series and see what other little plot coincidences J.K. Rowling has left for us to find.