As a common biomass resource, wheat straw is gradually being derived as carbon materials for oxygen reduction reaction (ORR) in zinc‐air batteries (ZABs). Herein, the wheat straw‐derived carbon was prepared by ball milling and pyrolysis using deep eutectic solvent (DES) as the medium, which avoided the cumbersome procedures. The hydrogen bond of DES was utilized to reconstructed into a hydrogen bond network structure between DES and lignin/cellulose/hemicellulose of wheat straw. The hydrogen bond network structure was converted into N/O co‐doped porous carbon (N/O‐WSPC) with abundant N/O co‐doped sites after high‐temperature pyrolysis. Meanwhile, KHCO3 was employed to further generate hierarchical pore structures and increase the specific surface area of the N/O‐WSPC. The N/O co‐doped sites provided intrinsic ORR activity, while the porous structure facilitates the mass transfer effect. Therefore, the N/O‐WSPC exhibited a half‐wave potential of 0.87 V (vs. RHE) and a limiting current density of 5.98 mA cm−2 for ORR.The N/O‐WSPC‐based flexible ZAB displayed an energy density of 652.23 Wh kg−1 and a charging‐discharging cycle duration for over 19 h. The DES‐assisted strategy facilitates the sustainable and efficient application of wheat straw‐derived carbon materials in energy storage and conversion devices.