The best solution (IMO) is the Roku. The freedom to walk to the bathroom with headphones in is fantastic, plus the Roku is amazing all on its own. But you're limited to only listening to content from the Roku.

Close second is this setup: Wireless TV headphones I've only had it for a few weeks, but I'm quite pleased. It's not wired headphones, but the reception is pretty good and it works with any output on your TV (Cable, Roku, etc.). They come with a 3.5mm analog out adapter, too! Plus rechargeable (and replaceable, standard) batteries rock!

Before I went with the headphones, I had TV Ears. They worked really well while they lasted. I bought 3 sets of them (each broke after gingerly using them for 6-18 months) and they changed the style of the earbud. The latest style just hurts my ears so I moved over to the headphones.

Good luck!