With a bit of reverse engineering I think Mim is the answer to this initially daunting clue. I Eeeked when I first saw it! Thanks to Nerwen's favourite spambot we know that very few Tolkien names begin and end with the same letter let alone being a palindrome. Then wearing a hat suggests a circonflex on the middle letter. Ulster connection suggested NI for northern Ireland. Wrapping Mim around NI gives the musical term mimim.
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“But Finrod walks with Finarfin his father beneath the trees in Eldamar.”
Christopher Tolkien, Requiescat in pace
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