@PabloDG The reason why there is a tie between the two Season 5 episodes is because there are multiple glorious moments (imo), for example:
Plankton roasting the family
"There's two of them?!"
Stanley's photoshoot with Incidental 40
The relatives of other characters appearing, like Krabby Boi's nephews
SpongeBob getting angry near the end
The sock is truly a glorious moment from "Cephalopod Lodge", and the show as a whole, but nothing can top the "CHOCOLATE!" meme.