Funny mustache guy. Who is this guy in the gif and what is this from?

Question

http://oi56.tinypic.com/awf0g9.jpg

Answer 1

It's from Mario Kart DS Japan Ad
http://www.youtube.com/watch?v=-gU7OMr70...

The guy playing Luigi is Hiroyuki Yabe and the guy playing Mario is Takashi Okamura. Both actors are from a Japanese comedy duo called Ninety-Nine.

Answer 2

Funny Guy With Mustache