My mom smokes almost 40 cigars every day and she feels out of breath. Is she ok?

Needs to be Seen. Shortness of breath can be a symptom of lung disease, especially in someone who smokes a lot. She should probably be evaluated by a doctor and may need treatment. Encourage her to see a primary care doctor, like family medicine or internal medicine, as soon as possible to get a solid evaluation and physical exam.
Family disease. Addiction is a family disease. Mutual support helps. Your mom might consider attending nicotine anonymous. You may also be affected by her addiction. If so, you might consider attending codependents anonymous.