Wheat is the most common grain in the temperate region. Modifying its constituent through food processing improves its functionality and nutrient access. In this study, the combined effect of germination and extrusion on physicochemical properties and nutritional qualities of extrudates and tortilla from wheat was evaluated. Results showed that germination significantly increased (P <0.05) the γ-aminobutyric acid content in germinated whole wheat (GW) and extruded germinated whole wheat (EGW) as compared to the control of whole wheat (WW). Germination also significantly increased the protein content, reducing sugar and total soluble sugar content in GW, while extrusion had much increasing impact on reducing sugar content in extruded samples. Specific mechanical energy during extrusion was reduced as feed moisture content increased from 20 to 30%. Higher extruder screw speed (350 rpm) led to better expansion ratio at low moisture content (20%) as compared to low screw speed (200 rpm). Extrusion significantly increased the starch digestibility but decreased the protein digestibility in extrudates. Tortilla made from 100% WW had about the same physical characteristics, namely color and rollability, with tortilla made from 85% WW with 15% GW, 85% WW with 15% extruded whole wheat (EW), and 85% WW with 15% EGW. Tortilla made from 85% WW with 15% GW showed the largest diameter, thinnest thickness and least extensibility. A 15% extruded germinated wheat (350 rpm) addition in 85% WW showed significant increase of γ-aminobutyric acid content in tortilla compared to the control (100% WW).