When your chemistry knowledge is strictly from comic books! The meme plays on the dual meaning of "Mercury" - both the liquid metal element (Hg) that's incredibly toxic if ingested AND the Marvel character Silver Surfer (who's made of a mercury-like substance).
Drinking mercury would transform you from "Silver Surfer" to "Silver Suffer" real quick. At room temperature, elemental mercury has a vapor pressure high enough to form vapors that can be inhaled and absorbed through the lungs, causing severe neurological damage. But hey, at least you'd be shiny for your funeral!