Wet absorption technology is widely employed in the absorption of oil fumes due to its low cost and operational simplicity, with the absorption liquid playing a crucial role in determining absorption performance. To address the low absorption efficiency of conventional absorption liquids, this study developed a composite absorption system by combining the anionic surfactant sodium dodecyl sulfate (SDS) with the nonionic surfactant sorbitan trioleate (Span85) at optimized mass ratios, supplemented with sodium hypochlorite as an oxidizing agent. The absorption efficiency was evaluated through measurements of particulate matter concentration using a laser particle counter and non-methane hydrocarbon (NMHC) concentration via flame ionization detection (FID). Firstly, influence of surfactant mass ratios on static oil emulsification performance was investigated. Secondly, the effects of absorption liquid type, concentration, and gas-liquid volume ratio on the absorption efficiencies of NMHC and particulate matter were systematically examined. Experimental results demonstrated that the surfactant mixture with a hydrophilic-lipophilic balance (HLB) value of 6, achieved by regulating the Span85-SDS mass ratios, exhibited the optimal oil emulsification and dispersion abilities. The composite absorption liquid showed significantly superior absorption performance compared to single-surfactant solutions or commercial alternatives. Maximum absorption efficiencies of 90.8%, 91.2%, and 94.4% for NMHC, PM2.5, and PM10, respectively, were achieved under optimal conditions with a total surfactant concentration of 1000 mg/L and a gas-liquid volume ratio of 5. The enhanced absorption performance was attributed to the synergistic effects between NMHC oxidation by the oxidizing agent and improved particulate matter dispersion through surfactant action. This study provides a viable strategy for formulating high-performance absorption liquids for oil fume purification, demonstrating that optimized surfactant combinations with the appropriate addition of an oxidizer can effectively address both gaseous and particulate pollutants in oil fume emissions. The findings offer practical guidance for the development of efficient and cost-effective absorption systems for commercial kitchen emission control.