Movies
I've got a jar of dirt! I've got a jar of dirt! And guess what's inside it?
— Jack Sparrow ‧ Pirates of the Caribbean: Dead Man's Chest

Behind the line May contain spoilers.
Our reading
An editorial interpretation.
The repeated boast turns an ordinary jar of dirt into a grand prize, delivered with delighted showmanship. Then 'guess what's inside it?' adds a teasing question to something that sounds already explained. The comedy comes from the excitement and the sudden suggestion of a surprise.
Context reviewed