Manipulatives are just objects kids can touch while they learn math: cubes to count, blocks to show place value, tiles to compare fractions. They matter because young kids think with their hands first. A kid who has built 23 out of two ten-rods and three cubes understands “23” in a way no worksheet can teach.
The trap is buying too much. Big all-in-one kits look great and then sit in a cupboard. A handful of well-chosen tools, kept in one box and used every week, does far more. Start with the five below, and add the rest only when your curriculum or your kid asks for them.