First create
create index for id column with include ContentID,Name,URL
Next:
SELECT [C].[ID] AS [ContentID], [C].[Name], [C].[URL] AS [URL]
FROM [dbo].[Content] AS C
where
[C].[ID] = isnull((@VAR1),'0')-- and @VAR1 IS NOT NULL
union all
SELECT [C].[ID] AS [ContentID], [C].[Name], [C].[URL] AS [URL]
FROM [dbo].[Content] AS C
where [C].[ID] = isnull((@VAR2),'0')
Note : Assumption .1. Id does not have 0 value.
2. It will work better if you expect more null value else you canuse coalesec function describe by Steven Wang