My mother is a semi-hoarder, she keeps everything! Last year when I visited her (we live quite far from one another), we spent 2 to 3 days organizing. A family friend comes over and we give her to choice of working with us or we will clean up on our own. (Which means, of couse, that most of the clutter is taken away.)
Last year, we uncluttered 1 1/2 rooms. It was amazing! We worked together for 3 days and my SO was there to help with handyman stuff.
I have a new client who is a hoarder. We talked about why the messiness does not bother her. She wants someone who is going to be more of a parental figure than a friend when it comes to helping her unclutter. I suggested we do one pass through her townhome and grab whatever she can give up and move it out immediately. Then we'll unclutter her bedroom...and I decided it will not be a perfect job, it will be to a new level for her and she will have to do it again in a few months. We'll do the same with the other rooms, I am usually quite thorough, and realized she won't have the mental stamina to do all of it immediately.
So...what I'm getting to...perhaps you should suggest to your mother that she clear out 10% of her items or whatever percentage she feels emotionally and mentally able to do. Put it in simple terms. For every 10 items in a room, you agree to let go of 1. This way, she does not feel that she is giving up everything at one time. Once she has done this (and it will take months), take a break, and then go back and repeat.
I also told my new client that she can continue to shop and bring in items...it's her life, after all...but that she must commit to removing 3 items for every 1 item she brings in. This way, she will think about what she is buying and ensure it is something she really desires.
Hope these suggestions help!