Gap moe refers to the disconnect between a character's appearance and their behavior. An ethereal, immortal elf acting like a groggy kitten is a powerful combination. This work doesn't make the elf annoying; it makes her endearing. You want to protect her, tuck her in, and then marry her (even if she won't stay conscious for the ceremony).
The popularity of Nizuma Elf-San Wa Ninkatsu-chu stems from its mastery of specific "moe" elements: Nizuma Elf-San Wa Ninkatsu-chu -RJ01311789-