・・・・・・」「!!」

"You were, if I'm remembering right... uhh, uhh... M—" "You're wrong from the very first letter!!"

Literal

You [topic-は] if-I-recall... uhh, uhh... m— / Initial [from-から] mistaken-[are-とる] [わい]!!

えーと (or えっと) is the standard Japanese filler 'umm / uhh.' 頭文字 ('head letter') means 'initial, first letter of a name.' とる is a dialect/gruff spoken contraction of ている (common in western Japan and gruff masculine fiction). わい is an old-fashioned masculine assertive sentence-final particle — used by older men or for comic grumpy-old-man effect. The comedic beat is that the second speaker interrupts before the first can even finish guessing.