Bassett's & Beyond (Unknown Location)
Cards are approximately 1-3/8" x 2-1/2", and were distributed as inserts in Candy Sticks product. Card fronts feature colour photos and artwork with a blue border, while card backs form a 32-card puzzle map of Middle Earth. The logo on card fronts does not specify The Two Towers, but the text is related to that portion of the trilogy. There are reports that some of the cards appear to be scarcer than other cards, making it difficult to complete a set. There has also been reports of two versions of an otherwise identical Gandalf card, with one numbered "23200147" in the upper left corner. I cannot verify if this is common, or just a hint of a separate printing plate.
Information found here