I got this $26 set on amazon a couple weeks ago and it has been working well, though I’ve never done this before so I don’t have much to compare it to, but it has everything you should need to carve some cool stuff. (I’m working on a chess set and some ornaments for Christmas presents)

https://www.amazon.com/Whittling-Knife，Leather-Polishing-Sharpening-Stone-Beginners/dp/B08CY2RNS5/ref=mp_s_a_1_2_sspa?dchild=1&keywords=wood+carving+set&qid=1606325717&sr=8-2-spons&psc=1&spLa=ZW5jcnlwdGVkUXVhbGlmaWVyPUFZT1dCR01BS1JCNFcmZW5jcnlwdGVkSWQ9QTAxMDIwMjYzM1haS0ZPTTZISVRWJmVuY3J5cHRlZEFkSWQ9QTA4NDgwNTExVERCSTdNVk4yRlpYJndpZGdldE5hbWU9c3BfcGhvbmVfc2VhcmNoX2F0ZiZhY3Rpb249Y2xpY2tSZWRpcmVjdCZkb05vdExvZ0NsaWNrPXRydWU=