Deep, high-temperature carbonate reservoirs, represented by the Chuanzhong-Gaomo Block and the Penglai Gas Field, have become important supports for increased storage and production in Sichuan Basin. However, acidization in hightemperature to ultrahigh-temperature reservoirs faces several technical challenges, such as fast acid-rock reaction rates, limited acid corrosion distances, and high risks of tubular corrosion. In this study, a novel high-temperature-resistant microencapsulated gelling agent GLE-3 was prepared using N-isopropylacrylamide (NIPAM) as the wall material, acrylamide (AM), 2-acrylamido-2methylpropanesulfonic acid (AMPS), and N-vinylcaprolactam (NVCL) as the core materials, and N,N′-methylenebis(acrylamide) (MBA) as the cross-linking agent through inverse emulsion polymerization. GLE-3 was structurally characterized using infrared spectroscopy, transmission electron microscopy, and particle size analysis, and its properties were evaluated. The results showed that GLE-3 exhibited uniform particle size distribution ranging from 10 to 100 μm. Under high-temperature conditions of 180 °C and a shear rate of 170 s −1 , the viscosity of the gel acid solution remained above 27.8 mPa•s, with a viscosity retention rate of 63.76%. Compared to GLE-1 (uncapsulated), GLE-3 demonstrated improved thermal stability and shear stability after microencapsulation. After 60 min of shearing at 180 °C and shear rate of 170 s −1 , the viscosity retention rate was 88.99%. Furthermore, under 180 °C conditions, GLE-3 exhibited good high-temperature slow-release performance compared to GLE-1, which unencapsulated with the same raw materials. By increasing the viscosity of the gel acid, delaying the acid-rock reaction rate, and providing high-temperature slow-release effects, the high-temperature resistance of the acid system was enhanced, ultimately achieving deep acidization in hightemperature reservoirs.