Quoted:
I live in DE I'm unaware of any laws that need to be followed. What exactly needs to happen to transfer the firearms to a NJ resident. Specificly AR's and AK's. Both of the semi auto variety.
Two options:
1. Find an FFL in NJ willing to accept a shipment from you, personally. Ship the rifles to him (or deliver in person), and he will complete the transfer to an NJ resident.
2. Find an FFL in your state who will sell to an NJ resident. Meet your prospective buyer at your FFL, and complete the transfer there.
Either way, the rifles will need to be NJ-compliant. That means, neither is an AK-47 or a Colt AR-15 or CAR-15. Neither contains either a collapsible stock, a bayonet lug, a flash suppressor, or a threaded barrel. Any muzzle brake or compensator must be permanently attached. No magazines over 15 rounds.
Either FFL will also know these laws, and won't allow you to transfer a firearm that is illegal in NJ. Sometimes, they won't let you transfer a legal rifle that they think is illegal, either. Talk with them first.