http://www.dwaynesphoto.com/newsite2006/disc-126-film.html
I googled and that was the first that came up. You might be able to find others.
“Because it is 35mm wide and is developed in industry-standard C-41 process chemistry, processing of currently available 126 films is readily available, as long as the photofinisher knows that it is standard, 35mm, C-41 film. Many photofinishers are not aware of this, so it is important to inform them. Printing the photos can present problems, because modern film processing equipment often cannot handle the square format of 126 film. There are specialist photographic suppliers who can correctly process and print 126 film. Many standard flatbed scanners that have a light source for scanning films can be used to scan 126 negatives. All that is required is a simple black mask, which can easily be made with black paper.”
http://en.wikipedia.org/wiki/126_film