Note also that, interestingly, Tolkien sometimes used very different ways to spell /kw/, such as (PE12:ix-x) :
The inside back cover of the notebook contains an array of unglossed words and phrases. Their purpose seems to be to explore certain variant spelling conventions, such as q vs. cw vs. cu.
Other words on the page include: Qildaracte; cwilda, cuilda, cuela, cuelume, quelume, qelume, cwelume; cwandi, cwanwi; Cvildare, Cwildare; Cvottar, Cwottar; Carquila, Carqila; Saquila, Saqila; sinqi, sinqui, sincui, sincvi, sincwi; sinco, sincwi, sincor; tiastáva tiulusse; tuilindo, tuile, tyulusse; Twile, Tuile; Tyastava; and Ciule. Some forms later scribbled out include cuiule, cuyule, Cwile. Cialma, and Qiule.
See also minkwe 'eleven' (VT48:7) or tolokwe 'eighteen'' (VT48:21)