Hey, these are some ideas that popped into my head. Hope they help. And if not, hopefully something else you find will work better for you
Foods: Apples slices (for giving teacher's apples); Brown bag "lunch" snacks each with a sandwich triangle, string cheese, capri sun, and ziplock of a few potato chips.
Lesson: Starting new things can be kinda scary, but God is right beside us the whole way.
Opening Game: Balancing pencils on the back of their hand and quickly throwing them up to catch them (like on Minute to Win It). Start off with one pencil, and once they get that, move to 2, then 3, and so on up to a predetermined amount. (Pencils because of "Back to School")
Lesson Activity: Charades with things that pertain to school, which could be scary or simply some activity that happens at school (such as P.E., taking a test, finding a table at lunch carrying the lunch tray around, asking a question in class with the hand raised, packing up to go home for the day, etc.). After each, "charade," ask about how they feel doing these things. If scared, ask why and ask what we know now about how God will be by our side through these. If not scared (perhaps excited), ask why and discuss how thankful we can be to God that He has given us the opportunity to go to school and learn, when some people don't get that opportunity. All through it, emphasize that God is by our side, through good times and bad.
Lesson Project (Take-Home): Friendship bracelet weaving keychain-type gadget to clip on their backpacks to remind them that while they are at school, God is always with them. So every single time they see this, they can be reminded that God is there, for both exciting times and scary times; we can always find comfort in Him.
Memory Verse: Psalm 46:1 "God is our refuge and strength..." (may have to define refuge and strength, to fully explain that when we are scared or feel overwhelmed or frightened or alone, we can go to God, since He is our safe place, our refuge, and gives us strength or courage to take on anything).