As far as I see it, it's "shi tsu" because they're pronouncing the way Japanese would pronounce "see two," since they don't have either a "see" or a "two" sound. Also, every time I've seen it, which, I admit, hasn't been THAT often, it's been written C.C., no kanji, hiragana or katakana. As for meaning... *shrug* beats me.
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