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1.
A phrase which is used to emphasise how much the speaker wishes not to do or take part in some activity, used as a response to a suggestion or request.

Comedic value is gained from the over emphasis of how much the person would not like to do said activity.

May have origins in a quote from the popular computer game "The Curse of Monkey Island" released on Windows 9x

Murray: You may call me ‘Murray’! I am a powerful demonic force! I am the harbinger of your doom! And the forces of darkness will applaud me as I stride through the Gates of Hell – carrying your head on a pike!
I would rather walk briskly through the gates of hell than attend a Justin Bieber concert.
by Elthrin November 08, 2013