All you really need is the main folder (approx 47 MB), and the "Data" folder (approx 22 GB).
If your friend has a DVD-R drive, it will take approximately 5 DVD-R (4.7GB) discs to copy the whole thing. If his DVD-R is Dual-Layer, it'll only be 3 DVD-R-DL (9.4 GB) discs.
If you have to do it with CD-R's, I expect it will take approximately 35 CD's (0.7 GB).
I would use an archiving program like WinZip, 7-Zip, or WinRar to split it into archives of the proper size for the media you're using.
Other folders you may copy, but aren't necessary:
Cache (where the game stores information about in-game things it has seen before)
Errors (where the game logs errors that happen in-game)
Interface (addons - even the Blizzard_* addons are created by the game if they don't exist, so not needed to copy)
Logs (logfiles of communication, errors, lua/xml problems, etc)
Updates (copies of downloaded update patches)
WTF (stored information for user preferences and addon configuration).
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-- Taryble
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