A HTTP Cookie consists of a name-value pair and can be set by the server using this response:
HTTP/1.0 200 OK
Content-type: text/html
Set-Cookie: name=value
According to RFC 2109 - HTTP State Management Mechanism cookie names aka attribute names are case insensitive:
4.1 Syntax: General
The two state management headers, Set-Cookie and Cookie, have common syntactic properties involving attribute-value pairs. The following grammar uses the notation, and tokens DIGIT (decimal digits) and token (informally, a sequence of non-special, non-white space characters) from the HTTP/1.1 specification [RFC 2068] to describe their syntax.
av-pairs = av-pair *(";" av-pair)
av-pair = attr ["=" value] ; optional value
attr = token
value = word
word = token | quoted-string
Attributes (names) (attr) are case-insensitive. White space is permitted between tokens. Note that while the above syntax description shows value as optional, most attrs require them.