Panel #1 is an adorable Cirno misunderstanding, but I had to take some liberties with what she said for the joke to make sense. The first speech bubble is identical to the first one in panel #2, except she thinks you said 隙, which sounds identical ("suki"), but means "a gap (in one's defenses)". But there are no gaps in Cirno's defenses! You big dummy.

"BAKA BAKA" intensifies~

I know this post is more than 6 years ago, but that first panel feels like 'you're telling me a shrimp fried this rice?'