I came across this site today, "The Unofficial Cookie FAQ".

The site is chock-full over every detail on Cookies that you never knew...such as where the name Cookie comes from.

According to an article written by Paul Bonner for Builder.Com on 11/18/1997:

"Lou Montulli, currently the protocols manager in Netscape's client product division, wrote the cookies specification for Navigator 1.0, the first browser to use the technology. Montulli says there's nothing particularly amusing about the origin of the name: 'A cookie is a well-known computer science term that is used when describing an opaque piece of data held by an intermediary. The term fits the usage precisely; it's just not a well-known term outside of computer science circles.'"