Basically if the new school knows what it's doing and the old school is willing to co-operate it's fairly easy to do
Essentially all parties must co-operate in sending necessary documents etc. And the 'previous' school must agree to cancel the work permit/visa on the exact same day the new school tells them to in order to get you the new non-b + work permit (all needs to happen on the same day)
you can easily purchase a single or "multiple re-entry" from any immigration office
It will simply be "added" to your passport and it allows you to go out of Thailand and re-enter, keeping your status of being permitted to stay under your current extension as-is
Fairly cheap and easy, no quarantine for vaccinated visitors
Getting back into Thailand is the more expensive and inconvenient part , however if she has the insurance coverage and her Thai pass figured out it's much less stressful
Currently with even just 1 night in an SHA+ with the PCR test and necessary transportation from the airport etc... the return into Thailand is between 5-10,000 baht incl. flight in.
And, sorry but just to confirm ... This thread is regarding having a current extension of stay based on working (NON B) or studying (ED) ... *EVEN IF* a person has never applied/had the 60 day covid extension, correct?
Or is this very specifically geared at attaining *another* covid extension (assuming you've had 1 already)