What is Nintendo Gift Card?
A Nintendo Gift Card is a prepaid card or digital code used to add funds to a Nintendo account. You can use the balance to buy:
games,
downloadable content (DLC),
subscriptions,
and other items from the Nintendo online store.
The balance is usually added to your Nintendo eShop account.

How to Get Nintendo Gift Card?
You can get a Nintendo Gift Card (also called a Nintendo eShop card) in several ways. Buy From Official Nintendo Retailers
You can purchase physical or digital Nintendo gift cards from authorized stores.
Official Nintendo page: Nintendo Gift Cards
Common places include:
Game stores
Supermarkets
Electronics shops
Online retailers
Nintendo says eShop cards are widely available in many regions and can be redeemed on Nintendo Switch systems.

How to Use Nintendo Gift Card?
You use a Nintendo Gift Card by redeeming its code in the Nintendo eShop. The balance is then added to your Nintendo account for buying games, DLC, and subscriptions.
What You Need
A Nintendo account
A compatible device such as a Nintendo Switch
A valid Nintendo gift card code
How to Use a Nintendo Gift Card on Nintendo Switch
Steps
Turn on your Nintendo Switch
Open Nintendo eShop
Select your user account
Choose Redeem Code from the left menu
Enter the 16-digit gift card code
Confirm to add the balance
Official instructions: Nintendo Redeem Instructions

How to Redeem Nintendo Gift Card?
To redeem a Nintendo Gift Card (Nintendo eShop card), you enter the code into the Nintendo eShop or your Nintendo account. The value is then added to your account balance.
Redeem on Nintendo Switch
Steps
Turn on your Nintendo Switch
Open Nintendo eShop
Select your Nintendo account
Scroll down the left menu
Choose Redeem Code
Enter the 16-character gift card code
Select OK or Redeem
Official guide:
Nintendo Support – Redeem Download Code