Shaykh Abdul Azeez ibn Baaz rahimahullaah in his Majmoo` Fataawaa vol. 13 pg. 258 was asked the following question:
Q: When I travel to Makkah to perform Hajj or Umrah is it allowed for me to make seven circumambulations of the Ka`bah and intend the reward for my deceased mother? Please benefit me O Noble Shaykh.
A: I do not know of any legislated proofs which indicate the permissibility of that, and I do not know that such an act is prescribed. And it is well known that the acts of worship are tawqeefeeyah (dependant on textual evidence from Allaah or His Messenger, from the Quraan or the Sunnah only) and nothing in that regard is permissible except that which the legislation proves.
So what I see is the impermissibility for supererogatory tawaaf (circumambulation of the Ka`bah) on behalf of somebody else, due to the lack of proof for that.
However it is prescribed that you perform supplication while performing tawaaf (circumambulation of the Ka`bah) for your parents, and for the Muslims in general, and for other than your parents from the Muslims due to the generality of the legislated proofs for that.
May Allaah grant success to you all.