I would do it like this, and you?
Put in a rectangular basket apples in such a way that you have three rows and in every row 4 apples, then you have 3x4 apples in the basket. Stay where you are and rotate the basket by 90 degrees. Now rows become columns and columns rows so now you have 4 rows with 3 apples in each row so you have 4x3 apples. Since during rotation the number of apples does not change we have 3x4=4x3.
Now turn 3 into m and 4 into n by saying: "whatever the number of rows of apples with whatever number of apples in each row by rotating we do not change the number of apples inside so that is why multiplication is commutative".
3 people bringing 5 apples bring the same amount of apples as 5 people bringing 3 apples.
I think your rotation example is good for later, but first contact might be easier without the added complexity.