Whereas
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late Middle English: from where + as1.
wiktionary
From where + as(“that”); first attested in the meaning of "where" [14thc.] [1]. Compare thereas.
etymonline
whereas (adv.)
mid-14c., "where;" early 15c. as a conjunction, "in consideration of the fact that, considering that things are so; while on the contrary," from where (in the sense of "in which position or circumstances") + as.