Contestants take turns having their vehicles strapped down, with the drive wheels positioned on a wet steel plate. At the starter's signal, they accelerate. Of course, they don't go anywhere, but they generate noise and smoke prodigiously, and are judged on the amount of each they produce.
This entrant made the finals. Lest you believe this to be soley testosterone-based, the second-place winner was a 72-year-old grandmother (I'd post the picture I have of her in her truck, but the pic above took twenty minutes to upload. I hate dial-up).
Like the announcer said, where else can you sit in the shade and drink beer and watch people burn up hundreds of dollars worth of rubber?
And unlike Nascar, there are no left turns.