It's a love story where the wife dies in an accident on a christmas eve right in front of her husband. Now an angel comes to the husbands rescue and takes everything back to 7days but the catch is that he has to prove his wife that he loves her the most. Now the husband tries everything he can in the next 7 days to prove his love but still can't at last the same time comes back and the wife is about to die when the husband saves his wife from the accident and gives his life... thus proves his love...

Possibly: Three days (2001)
Three Days (TV 2001 (http://www.imdb.com/title/tt0301935/)

Wife dies, angels arrives at Christmas, man gets to relive the last three days with her to figure out what gift would keep her alive... sounds similar to what you described.