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Kicks is another way of saying shoes. Top is top. Kek is like 'spoderman' way of saying kick. Top kek = top kicks. Top shoes are basketball type of shoes otherwise known as high tops. Top kek = High tops. 
Citation:
Rawyer, Alfred. "The Study of Language in Year 0012." New York, Canadia. Mugburks publishing, March 57, -2099. Book.
[/quote]

I counter that with 4Chan's study of the human consciousness. It analyzes the effects of the unit Ke[sub]q[/sub] on the human psychology, given certain variables such as air pressure and wind direction. "Kek" is understood to be a measurement of hilarity as opposed to shoes.
Citation:
Fawks, Guy. "Gr8 B8 M8 I R8 it 8/Kek?" London, England. Lizard Squad, September 01, 2008. Analysis.