This study reports the in vitro digestibility of starch aerogels for the first time. The relative crystallinities of the wheat starch aerogels (WSAs) produced at gelatinization temperatures of 120 °C (WSA-120C), 130 °C (WSA-130C), and 120 °C with the addition of sodium metaphosphate (STMP) (WSA-STMP) and xerogel were similar. However, WSA-120C showed the highest amylose–lipid complex content. The addition of STMP created some cross-linked starch with a phosphorus content of 0.023%. Resistant starch (RS) contents of WSA-STMP (33.5%) and xerogel (26.9%) were higher than the other samples when they were uncooked prior to digestion. Nevertheless, the RS contents of WSA-STMP and xerogel decreased drastically with cooking. RS contents of WSA-120C and WSA-130C were stable with cooking and provided 4.5- and 3.0-fold increases in the RS content, respectively. WSA is a promising functional food ingredient with a high RS content, even after cooking.