R, 6060 59
cat(intToUtf8(c(x<-rbind(97:122-diag(26)*32,10),x[,25:1])))
Improvement based on the comment by @JayCe.
Former version:
x=rbind(97:122-diag(26)*32,10)
cat(intToUtf8(c(x,x[,25:1])))
This is based on ASCII codes that are transformed to characters.