Another close parallel
[] Willthu machenn ein gutts gebackenes von Lungenn:
If you want to make a good fried dish of lungs
Chop the lung finely and add a little boiled (gesettes) bacon, two egg yolks and good spice to it. Chop it finely and form it into small balls. Make a good strong batter and dip the balls in it, then fry them in fat and do not oversalt it
There are a number of recipes involving lung in the German corpus, but this one is again clearly drawing on the same source as Cod Pal Germ 551 sections one and two. I have no idea whether this is likely to taste good, but i think i should try it.
The Königsberg MS was preserved in the archive of the Teutonic Order in Königsberg (today Kaliningrad) in Baltic East Prussia, though its language suggests that it belongs to a Central or South German background. It is not associated with any name that I am aware of and is dated to the late 15th century purely on the scribal hand. The recipe types match South German sources of that time. It was published in Gollub (Hg.): Aus der Küche der deutschen Ordensritter. in: Prussia 31 (1935) pp. 118-124.