At first, the words didn’t match the lips. The delay was 2 seconds off.

She played episode 1. The subtitle file was named slightly differently from her video file.

Dozens of results appeared. How to choose?

Look for subtitles labeled 24 (2001) - S05 – the DVD/Blu-ray versions are widely available. If your video is from a different source (AMZN, HULU, WEB), you may need to search WEB-DL subtitles for perfect sync.