The sound comes from SpongeBob SquarePants, the animated cartoon that began in 1999 and turned SpongeBob's exaggerated expressions and noises into a huge library of reaction clips. Short vocal outbursts from the show travel well on soundboards because they need no setup and work even when the listener cannot see the scene. This groan sits alongside other cartoon reaction noises like the Goofy Yell and a generic shocked sound, and it stays popular because one stretched augh can signal frustration, disgust or disbelief in almost any edit.
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A drawn-out SpongeBob augh groan from the cartoon series, used as a funny reaction sound for frustration, disgust and awkward moments in edits and memes.
This is SpongeBob making a long, strained augh sound, a gargling groan that rises and wobbles as if he is completely fed up. The nearly five second clip is all voice, with no music or background effect, so the comedy comes from the stretched vowels and the sudden cartoon exaggeration. It reads instantly as disgust, exhaustion or secondhand embarrassment, even without any picture. Creators use that drawn-out whine to overreact to a small problem, turning a mildly annoying moment into a big, silly meltdown that the audience understands in a second.