Grasses are potential candidate to replace wood as a raw material for pulping and paper making, and several processes have been developed to produce grass pulp. In this study, wheat straw was used as raw material, and the possibility of sequential treatment with a mechanical method and deep eutectic solvent (DES) to prepare high-quality dissolving pulp was explored. Firstly, the wheat straw was mechanically treated, and then the wheat straw was delignified using a choline chloride–lactic acid deep eutectic solvent. The results showed that the optimal treatment conditions of deep eutectic solvent were 110 °C, 6 h, and a solid–liquid ratio (ratio of pulp to DES) of 1:40. The removal rate of lignin was 82.92%, the glucose content of pulp was increased by 11.42%. The DES recovery rate was further calculated, and the results showed that the DES recovery rate was more than 50% with rotary evaporation. The pulp viscosity after bleaching was 472 mL/g, and the α-cellulose accounted for 81.79%. This treatment has advantages in biomass refining, and the total utilization rate of wheat straw reaches 72%. This study confirmed that combined mechanical and deep eutectic solvent treatment can effectively remove lignin from wheat straw to produce high-quality wheat straw dissolving pulp.