This short scene has been beloved by GTA V fans since 2013, and spurred initial memes after the game was released, but "Lamar roasts Franklin" regained traction this May when this clip of Lamar speaking in the voice of SpongeBob was posted on Twitter.
As noted by Polygon, the GTA V modding community has always been particularly robust on PC which is probably why these memes are so sophisticated. GTA Modders were already most of the way to making these memes given all of the custom skins developed for the game throughout the past seven years.