There is NO "kit" I know of that is what I'd consider good. Individual components and tools are the best way to go IMO.
My suggestions are as follow......
Screwdrivers: Brownell's Magna Tips with a LE magnetic handle
Punches, Bench Blocks, Ball Peen Hammers, Machinists Square, Calipers, Micrometers, etc. : Buy gently used Starrett Brand on ebay. They are very reasonable and the best you can get!
Optimizer magnifier: If you are going to get into Smithin', you NEED an Optimizer. Don't get one that has a focal length less than 10 inches.
Shop Apron: Brownells brand wears hard and lasts a long time. Has usable pockets and is comfortable to wear all day.
Arkansas Stones: Dan's Arkansas Stones sells a HUGE variety of excellent quality, sizes and shapes.
Drill Press: (optional for a beginner) I'd suggest a floor model and at least a 1/2 HP motor. It's all but impossible to get one made in America and the ones at Home Depot and Harbor Freight are garbage. There are some that are made in Taiwan that are relatively descent and run pretty true. You can always upgrade the Chuck with an older vintage Jacobs Chuck from ebay.
Cleaning Rods: Dewey
Patches and Brushes: Brownells standard Brushes and cotton patches.