Undersold The Joke
When my son was about four years old, I introduced him to an old joke:
You say to someone, “what were you eating under there” while being nonspecific about the location, and they respond, “under where?”, and then you hit them with the zinger, “you were eating underwear?!”
All day he was excited for his mum to come home to do the joke for her. But he wanted the laugh line, so he had me be the straight man and tee him up…
Me: “What were you eating under there?”
Son: “Underpants!”