Autonomous Sensory Meridian Response (ASMR) is a sensory phenomenon characterized by tingling sensations starting at the scalp and extending down the neck and limbs. Despite increasing research on ASMR, studies on its cognitive and physiological effects remain limited. Individual differences in ASMR responsiveness underscore the need to distinguish between ASMR responders and non-responders. Herein, we investigated the effects of ASMR on cognitive function and neurophysiological changes and objectively distinguished ASMR responders and non-responders using heart rate variability (HRV) indices. Participants were exposed to auditory ASMR triggers composed of natural sounds for 5 minutes. Before and after the ASMR trigger, cognitive function was assessed using the Mini-Mental State Examination, and neurophysiological and physiological changes were observed by recording electroencephalogram (EEG) and electrocardiogram. We found that ASMR exposure led to two cognitive improvements: faster completion of the Trail Making Test Part B and better word recall during delayed recall tasks. EEG analysis revealed increased power spectral density in the Fz and Pz regions across all frequency bands after ASMR, significant increases in resting-state functional connectivity, and enhanced parasympathetic activity indicators. Altogether, ASMR may enhance executive function and memory recall, with HRV indicators aiding in identifying individuals who benefit from ASMR.