An Etymological Dictionary of the German Language/Kabliau
Kabliau, Kabeljau, m., ‘cod-fish,’ first occurs in early ModHG., recorded in LG. from the 15th cent. and adopted by the literary language; from Du. kabeljaauw; Swed. kabeljo, Dan. kabeljau, E. cabliau; also, with a curious transposition of consonants (see Essig, kitzeln, Kitze), Du. bakeljauw, which is based upon Basque baccallaóa. The Basques were the first cod-fishers (espec. on the coast of Newfoundland, the chief fishing-place). See Labberdan.