Laser-induced plasma ablation (LIPA) using a 248 nm KrF excimer laser was investigated for microchannel fabrication. Examination of the morphology in relation to ablation performance was emphasized, and a synthetic LIPA mechanism model was proposed based on the results. Backside LIPA with a metal target on the bottom can be attributed to a combination of two phenomena: laser-induced plasma vaporization thermal ablation from the metal target below and enhanced laser–glass direct interaction from the plasma residuum. The laser absorption enhancement of quartz substrate resulting from the metal residuum was validated clearly using absorption spectrum measurements. The influence of laser parameters on the etching quality during LIPA was also analyzed for processing optimization. Finally, fused quartz glass microchannels of outstanding surface quality and dimension uniformity were implemented. The channel depth was 28 μm, and the bottom surface roughness was better than several hundred nanometers.