you have to disqualify Neymar's immediately because it was in a league game. a league game which they lost anyway (Rooooonaaaaallldiiiinhooooooooooooo!)
so you put Messi and Rooney head to head. both moments of sheer individual brilliance. Messi's involved more skill (you see way more overhead kicks than keepy-uppies over the goalkeeper!) and was in a fairly pivotal moment, evening the aggregate scores after our loss in London. but Rooney's was more dramatic (being the last goal of the match rather than the first) and was at an absolutely pivotal moment in the PL Title Race. it swung things back in United's favour and they never looked back from it.
which do you pick? I'm gonna vote for Messi's. not for the above criteria, though, but because it wasn't given anywhere near enough praise when he actually did it. I know why (first goal in a game with 4) but it was still outrageous that the outrageous skill didn't get outrageous praise.