In the context of the digital transformation of education, immersive virtual reality (VR) technologies are gaining increasing importance as tools for enhancing the cognitive efficiency of learning processes. Despite the rapid integration of VR platforms into educational environments, the neurophysiological mechanisms underlying their effectiveness remain insufficiently explored. The present study aims to empirically evaluate the neurocognitive efficiency of immersive learning using electroencephalography (EEG) as an objective method for measuring brain activity. The study involved 120 participants (n = 120) divided into a control group (traditional learning) and an experimental group (VR-based learning). EEG analysis was conducted across the θ (4-7 Hz), α (8-12 Hz), β (13-30 Hz), and γ (30-45 Hz) frequency bands. Spectral power analysis, coherence analysis, and functional connectivity measures were applied. The results demonstrate a statistically significant increase in β and γ activity in the dorsolateral prefrontal cortex in the VR group (p < 0.01), indicating enhanced attention and cognitive engagement. Simultaneously, a reduction in θ activity, associated with cognitive fatigue, was observed. Functional connectivity measures reveal stronger integration of frontoparietal networks during immersive learning conditions. These findings suggest that VR-based learning environments facilitate enhanced neurocognitive activation, improved information processing efficiency, and the formation of stable cognitive patterns. The results expand the theoretical understanding of neuroeducation and provide empirical foundations for optimizing educational technologies. The proposed integrated neurocognitive efficiency index demonstrated high predictive validity and showed a strong correlation with academic performance outcomes. Furthermore, machine learning models achieved high classification accuracy, confirming that spectral and network markers derived from EEG signals can serve as objective indicators of educational quality.
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