Here’s a fascinating discussion by Jerry Seinfeld about how he writes a joke.
A couple of things are very striking.
First, if you take out the fact that he’s talking about pop-tarts, and that his expected reaction from his audience is a laugh, he could be a poet discussing his work. He is extremely attuned to such matters as word choice, rhythm, the pacing of his audiences emotional response, transitioning, the effects of subtle differences in imagery.
Second, I have long been interested in what makes things funny. I hope to write on it one day. Certain incongruities, the unexpected, yes. But some words are funnier than others, and it doesn’t seem to have anything to do with unexpectedness or incongruities. Ducks are funnier than eagles. He seems to attribute the property of intrinsic funniness to certain words, e.g., “chimps,” and spaces them accordingly.
He could be Robert Pinsky. Sort of.