The New Game Plus System of Elden Ring is quite traditional, allowing the player to take items they have earned during their first playthrough and conquer the game again for either a new challenge or simply catharsis. However, once the player begins a new journey, they cannot return to their old one. So, it is important to stock up on what is needed before hastily jumping into a new run.
https://screenrant.com/elden-ring-best-items-for-new-game-plus/