Every form of energy transforms and eventually decays into small amounts of heat, when you punch a wall some energy gets dispersed into sound waves, while most of the rest “moves” atoms inside the wall producing heat.
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The ELI5 answer is sound and heat, unless you broke the wall when punching it, then some of it went into “plastic deformation” or the permanent movement of some material relative to others. The noise is from the sheetrock deflecting or breaking, and that pushing air molecules and starting the vibrations which become sound.
Also, things that move, like the sheetrock and studs behind it, keep vibrating until they are damped out by dissipative forces like friction, and that ends up as heat.
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