Time out...Is pointless.

Someone send in supernanny cause time out isn't cutting it! I consistently use this method, and seriously I am about to throw in the towel! I've been using this method for years as well. Its nothing like it is in the show. And lately its became worse! This is how its been going down with my middle son (the one with special needs) all week.
Me-"Taylor thats your 3rd warning go to time out."
....
Me-"Seriously Taylor time out now."
Taylor-(not even in time out yet)"AWWW I WANNA GET OUT OF TIME OUT."
Me-"your not even there yet, now go."
Him-"Aww i wanna get out, awww i wanna get out. I need to go potty, I need to go potty..."
Me-"no you don't now stop and stand there right" (as he is dancing around, making weird faces, weird movements)
Him-"But i wanna get out. I am Hot, I am itchy. I need to go potty. I wanna get out." (i'll ignore him for a few minutes. while he drags on) "I am hot, I am hot, I am itchy."
He continues to dance around, itching, pulling on his clothes. I continue to get mad, but just ignore it.
Our rule is you stand in time out for the length of your age in minutes for him 5 minutes. But if you can't stand there quiet and proper then you stay there longer. Probably not the best method but its the one we have always done. And it use to be just one reminder for him. But the past 2 weeks, he has been on a down hill slide, where listening to dad or me is just not something he wants to do. His behavior teacher thinks its just a phase. I sure as hell hope so, cause my pregnant hormones can't take much more. Sadly my youngest picks up what he does and thinks he can do the same in time out. Ok boys, its just time out, you can do it without the fight, And hey if you would just follow rules there wouldn't be a time out. Thats something they have yet to figure out.
So what do you do when they have just given up and don't care...
I have no effin clue. I wanna give up, but i don't have the patience to...
And its not just time outs, its been everything lately. We simply asked Taylor to put his hand down cause he was holding it above brodies head acting like he was going to hit him, and he would not put his damn hand down, he sits there with this evil smile, and continues to push our buttons. Hell tonight at tball, 2 other kids complained about how he was bothering them without even touching them. Its a special talent of his i swear.
I am hoping I can get into a nutritionist soon, and see what natural remedies they have to work with. His teacher told me last week that she seriously believes his brain does not let him listen and focus the way he is suppose to. There is no reason a child at 5yo should have this hard of time listening and following rules. and we were doing so well....