An ordered enumeration of things. First the strip of cloth at an edge - the border became the record written along it.
Old French liste (a border, a strip, an edging), of Germanic origin, related to Old English list (a hem, border); the strip at a garment's edge once carried a written record, and the border became the word for the record itself.
A record that began as the border it was written along — the edge and what was written on it became, over time, one and the same word.