Vhati and Ganja, you're both incorrect. Although Vhati expressed an answer that was very close to accurate
If we assume that the proper answer to the OP is 'GPU', which seems to be the consensus ... then Resolution is also 'GPU' in the context of this discussion.
EXACTLY like with AA, the only effect that lowering the resolution has on the CPU is that it makes your GPU run the game faster, which in turn makes your CPU work harder.
IOW, resolution is no different than other image quality settings that similarly impact load on the GPU. As I say, AA also falls into this category ... they are both GPU things.