The French subtitles in this video are as follows:
Et puis, ce que font aussi beaucoup de parents quand ils le peuvent, c'est ouvrir un livret pour mettre de côté un peu d'argent.
I have always only seen "ce que" followed by a subject and verb (altogether acting like some kind of object), and I have always only seen it be after a subject and verb. For example, "[Tu aime] [ce que j'ai]" -- [subject verb] [ce que subject verb ].
I was expecting "ce qui" instead of "ce que" in the above quotation. What is going on here?