I forgot my Apple Id and Icloud Id of my Ipod touch. how can i restore my ipod touch with new ID

I have an Ipod touch 5S
I forgot my Apple ID and my Icloud ID
I tried to connect it to Itunes and do a ''restore as new Ipod'' but could not find this option
Can you help me restoring my Ipod as new

You need to recover them because yo will run into:
iCloud: Find My iPhone Activation Lock in iOS 7
Is there a way to find my Apple ID Name if I can't remember it?
Yes. Visit My Apple ID and click Find your Apple ID. See Finding your Apple ID if you'd like more information.
How do I change or recover a forgotten Apple ID Password?
If you've forgotten your Apple ID Password or want to change it, go to My Apple ID and follow the instructions. SeeChanging your Apple ID password if you'd like more information.
Ans if necessary:
Place the iOS device in Recovery Mode and then connect to your computer and restore via iTunes. The iPod will be erased.
iOS: Forgot passcode or device disabled
If recovery mode does not work try DFU mode.                        
How to put iPod touch / iPhone into DFU mode « Karthik's scribblings        
For how to restore:
iTunes: Restoring iOS software
To restore from backup see:
iOS: Back up and restore your iOS device with iCloud or iTunes       
If you restore from iCloud backup the apps will be automatically downloaded. If you restore from iTunes backup the apps and music have to be in the iTunes library since synced media like apps and music are not included in the backup of the iOS device that iTunes makes.
You can redownload most iTunes purchases by:
Downloading past purchases from the App Store, iBookstore, and iTunes Store        
If problem what happens or does not happen and when in the instructions? When you successfully get the iPod in recovery mode and connect to computer iTunes should say it found an iPod in recovery mode.
If you previously synced to the computer then you may be able to recover use of the iPod without erasing the iPod by following the instructions here:
Disabled Recovery-must use syncing computer.

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