Toby, Age 3 Alcoholic
This is a bit hard to explain, But I will give it a try. The joke here seems to be that everyone around you assumes that you are drinking an alcoholic beverage if you drink it out of a wine glass? This is only one of many "Toby, Age 3 Alcoholic" memes. Honestly, this is not the funniest of the lot. Here is a better one:
The joke here is that the kid - since he could no longer get amusement from popping bubbles in bubble wrap turned to alcohol to get amusement instead. This is pretty dark humor, honestly.
Here is another one:
This one could have two possible reasons for being funny - one is that the kid was being assumed by his peers to be drunk (making a public mistake and being ridiculed for it is funny to many people), and the other option for this meme being funny is that because he was ridiculed, he turned to drugs to cope with it. Again, this is pretty dark humor, so it is probably not for everyone.
I don't find these particularly funny, but I suppose that that could be said of most alcoholic memes.