It really depends on what you are looking for in accomidations and especially location.
On the NC side, lots have mentioned the Phillips Motel in Robbinsville.
Phillips Motel
What you will find there is a down home place where the banter around the camp fire rivals the riding.
The same can be said for the CROT at the start of the Gap on the NC side.
Deals Gap
At the Crossroads of Time, there is just a resturant open during normal opperating hrs, maybe 7pm at the latest. If ya wanna get some grub, Robbinsville will be the closest after hrs food or cook out works as well.
Since you are coming in from TN so to speak, take a look at the Maryville/Alcoa area. There you will find name brand hotels with a Texas Roadhouse, Hooters, etc for grub.
Staying in the Alcoa area, you are about an hour away from the Gap. Mostly boring 4 lane, but is does pick up on the way to some nice roads.
If you need anything mechanical while in the area, I hope not but it can happen. On the Tn side of the Gap is 129 Motorcycle Pit Stop. It is run by David and Jackie Ramsey. Good friends of mine that WILL go out of their way to help ya out. Plus good food there.....it seems all the Fatt Kidds know where the food is, lol.
On the NC side, right outside Robbinsville, is Wheelers Performance. Owned and run by Ken Wheeler. Ken is an advid enthusist and will bend over backwards to get you back on the road.
Keep in mind, Memorial Day weekend rooms will fill up fast and I am sure there will be increased LEO activity.
Last but not least, ride your pace. There will be people there that are blindlingly fast....
Stay in your lane, be courtous to other riders both slower and quicker. And enjoy the roads in my backyard!