It's unknown as to whether or not it is a hoax, though it certainly does "stink" of a hoax, in the sense that the script is far more dark and grim than any other episode. It seems unlikely that it is real, though no one can be sure.
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The Carpet - Season 2
That occurs in the very first episode of The Office in Season 1.
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Sexual Harassment. Season 2, Episode 2. However, seconds later he exclaims, "That's what she said!"
Product Recall. Season 3, Episode 20.The episode actually starts with Jim impersonating Dwight.Then, vice versa at the end of the episode.