With the rapid development of micro-electro-mechanical systems (MEMSs), the demand for glass microstructure is increasing. For the purpose of achieving high quality and stable machining of glass microstructures with a high aspect ratio, ultrasonic vibration is applied into the micro-wire electrochemical discharge machining (WECDM), which is proposed as ultrasonic vibration-assisted WECDM with a micro helical electrode. Firstly, the formation of a gas film on the surface of the helical electrode in WECDM machining is simulated, meaning the thickness of the gas film can be reduced by adding suitable ultrasonic amplitude, thus reducing the critical voltage, then the machining localization and stability were enhanced. Then, the micro helical electrode with a diameter of 100 μm is used to carry out sets of experiments that study the influence of ultrasonic amplitude, machining voltage, duty factor, pulse frequency, and feed rate on the slit width. The experimental results show that the machining stability and quality are significantly improved by adding suitable ultrasonic amplitude. When the amplitude was 5.25 μm, the average slit width was reduced to 128.63 μm with a decrease of 20.78%. Finally, with the optimized machining parameters, micro planar coil structure and microcantilever structure with a high aspect ratio were fabricated successfully on the glass plate. It is proved that ultrasonic vibration-assisted WECDM with the micro helical electrode method can meet the requirements of high aspect ratio microstructure machining for hard and brittle materials.