Former England striker Rooney was part of the BBC Match of the Day team covering the match at the SToK Racecourse and he loved the occasion.
Phil Parkinson's Reds twice led during the fifth round tie, through goals from Sam Smith and man of the match Callum Doyle, but Liam Rosenior's visitors turned things around to win a pulsating clash 4-2 after extra time.
Rooney's previous favourite encounter was Barcelona versus Inter Milan in last season's Champions League - but Wrexham v Chelsea has topped that!
He told The Wayne Rooney Show: "Do you know what, I think it's the most I've enjoyed a game of football since I stopped playing.
"Really enjoyed it. Just the atmosphere. We had to walk through the fans quite a bit to get pitch-side and stuff, and the fans were great.
"It's probably the first time I've been to a stadium and not been given any stick as well. That was nice!
"But, just the atmosphere for the game, I thought it was a really good game.
"Wrexham were excellent, unfortunate not to go through and, yeah, really enjoyed it."
Rooney hung up his boots in 2021 and The Racecourse holds a special place in his storied career.
His first Everton goals came as a 16-year-old when he scored twice in a 3-0 win away to Wrexham in the League Cup back in October 2002.
Rooney added: "I'll say it again, that atmosphere, I've really enjoyed it. My favourite game since I stopped playing was Barcelona-Inter Milan in the (Champions League) semi-final last year and this one's took over. Really enjoyed it."