Fuel Cell Controller
From FOnline: 2238 Wiki
This chip controls the flow of power into a car's electronic engines. Many drivers quickly burnt out this chip through frequent rapid acceleration. Still a valuable part to have—if you only had a car to install it in.
Finding Fuel Cell Controller
It can be found in car wrecks. Statistically you need to search around 15 car wrecks to find one Fuel Cell Controller.