The students propose starting a sandwich business called "Magic Miracle of Sandwich" that will make tuna sandwiches, ham sandwiches, and veggie sandwiches. They chose sandwiches because they are easy and quick to make. The business plan outlines the ingredients needed, such as bread, meat, vegetables and condiments, as well as equipment like knives and bowls. They estimate starting costs of around 500 baht and plan to sell the sandwiches for 12 baht each.