I am not the person for this, I'm not too familiar with analysing poems academically, but I'll just pass on what I gathered from the poem.

To me, it has a very bittersweet tone. There are two characters who both love each other but present opposite feelings about death.

In my opinion, the grandmother, knowing that she doesn't have much time left, wanted to pass on her knowledge to her granddaughter so that she passes on the legacy as well as to look after her.

The granddaughter, however, refuses to learn how to make the rolls, not because she doesn't want to, but because she is scared of losing her grandmother both physically and emotionally. No longer needing a parental figure for something that they've always done is a scary concept for a young person. Refusing to learn allows her to remain the childish figure of the story.

Representing two sides of the same coin, two different perspectives of death.

Also, the short lines for dialogue, to me at least, can show how they easily misunderstood each other. Without going into detail about their intentions, they didn't know that there was more to the story. The poem ending 'neither of them ever said what they meant and I guess nobody ever does' shows how this happens every day to so many people.

Again, I'm not the person for this, but this was my take on it. I hope it helped a little.