1. For the Broth: Place the turkey neck, giblets, onion, and celery in a small pot and cover with water. Bring to a boil, then cover and simmer on low for 2-3 hours while the turkey is cooking. Pass the broth through a strainer to remove solids and set aside.
2. Once the turkey is cooked, pour the pan drippings from the roasting pan into a fat separator (strain out any chunks of stuffing etc.).
3. Place the roasting pan on the stove over medium heat and add 1/2 cup of the fat from the pan drippings (the fat will float to the top of the fat separator).
4. Add the flour and whisk to cook for 1 minute, then slowly whisk in pan drippings 1/2 cup at a time (add ~2 cups total) until all liquid has been incorporated.
5. Next, slowly whisk in the giblet broth 1/2 cup at a time (~2 cups total) until desired gravy consistency is met (it will thicken up as it heats and starts bubbling). Pour into gravy boats and enjoy!