This is the best Christmas meme I could find - I suppose that it qualifies as a sarcastic Christmas meme (if such a thing exists). There are multiple layers of humor here - one is the misunderstanding that occurs between the two people talking. The first was asking "What presents were you given for Christmas", but the second person answered instead "how did Christmas effect you". Misunderstandings are humorous, so this is funny.
The second layer is that obesity is considered funny by many people, so the huge cat picture, and the blatant reference to getting fat is pretty funny. Christmas is a time that people tend to gain weight, so this actually is a reasonable thing to say even if it is a bit silly.
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