Poly (lactic acid) (PLA) foams prepared by supercritical CO2 foaming offer a sustainable route toward lightweight biodegradable materials, yet their cellular uniformity and mechanical stability are strongly limited by the poorly controlled coupling between crystallization and gas expansion. This study establishes a thermodynamic–kinetic framework to clarify how CO2-induced plasticization regulates crystallization kinetics, bubble nucleation, and structural fixation in PLA foams. DSC, SAXS, Avrami kinetic analysis, SEM morphology statistics, and compression testing reveal that dissolved CO2 lowers the crystallization activation energy from
to
, accelerates heterogeneous nucleation, and promotes the formation of finer cellular structures. An optimized crystallinity range of 30–45% was identified, within which the foams exhibited an average cell size below
, a cell density of approximately
, and a foam density of
. Within this structural window, crystalline lamellae reinforce cell walls while maintaining sufficient gas expansion, resulting in a compressive modulus of 28–36 MPa and an energy absorption capacity of 2.1–2.6 MJ m−3. Excessive crystallization, however, causes premature structural freezing and pore inhomogeneity. These results provide quantitative guidance for designing mechanically robust and structurally uniform biodegradable foams through controlled crystallization–foaming synergy.