Wheat is a significant ingredient in a variety of food products; therefore, it is important to understand the microstructure of this grain and how it impacts starch digestibility. Wheat grain components such as the bran layer, endosperm cell wall, organization of starch granules, proteins, and lipids play an essential role in starch digestibility and impact the glycaemic index (GI) of the wheat-based products. Modification of wheat grain through different processing techniques alters the microstructure, and therefore starch digestibility is impacted. Minimal processing, such as cutting, kibbling, milling, and flaking, could significantly alter starch digestibility of the same whole wheat grains. Microstructure modification through different processing techniques, which can control the access of digestive enzymes to starch, could help develop products with controlled starch digestibility.