If you create a link in Acrobat it's relative by default, so if you send the PDF and JPEGs together the links should still work at the other side. However, why not embed the JPEGs in the PDF file itself? Either as attachments or even insert them as new pages? That will make the chance of it breaking much smaller.
As already mentioned, include the jpegs in the PDF, the images can be extracted later, if necessary (Tools> Export PDF> Image> Export all images. If the original file is from InDesign or Illustrator you can package and Zip the file. Can you explain why your client is making this request? There may be a more efficient workflow.