Except for the initial interview, Mommy does NOT come to daycare. So if you are referring to a transition in which a parent attends for a period of time, I just flat out don't do it. I think from day one, it is less confusing for the little one if they are dropped off at the entryway.
I will, however, start out slower, if that is what the parents wish. I would offer a few mornings of care at half-day rate (which I don't usually offer) and then move to a few full days a week, then into all 5 days. But not for free, that is for sure!