They are napkins with SpongeBob's face imprinted on them. According to Mr. Krabs, they are extra absorbent to reflect the species of a sponge.
Role in episode
After SpongeBob becomes immensely popular as a result of food critic Gene Scallop's review of the Krusty Krab, Mr. Krabs decides to rename his restaurant to the "Krusty Sponge." Many SpongeBob-themed items are produced for the restaurant, including these napkins.
SpongeBob napkins have been marketed in real life before.
"Patrick! You're spraying the camera with Cheese Fizz!"
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