There is very little need for fancy equipment, although a pestle and mortar and upright food blender do come in handy, as does a tortilla press if you want to make your own. I always have some fresh lime lying around, a stash of dried chillies in the cupboard for when I am feeling adventurous and some onions and garlic for making salsas and herbs. Other than that it is down to the recipe you want to make.