It is well known fact that the abundance of solar energy is infinite and being a versatile its applications are countless. Being it a renewable, it has no harmful effects on the environment and the mankind. In the list of its applications, some of the prominent are solar distillation, solar irrigation, solar lightning, and one of the most important is solar air heater which is also center of discussion in the present study. Unfortunately, the efficiency of air heater working on solar energy is quite low which is obviously a matter of concern because of raising demand of solar air heater and its increasing cost. Therefore, the improvement in the efficiency of solar air heater is necessary which certainly depends on the coefficient of friction between the absorber of the surface and the air present over it. So, in the present work, the focus is mainly on the optimizing the thermal performance of the solar air heater by conducting an exergetic analysis on a novel absorber plate design that integrates a combined groove which is wavy and vortex generator having delta wing. Key parameter analyzed in the study is wing porosity ratio (Ah/Aw). Exergy analysis was conducted to evaluate exergy losses, and the design was optimized for maximum exergetic efficiency. The study uses a numerical method with MATLAB to calculate exergetic efficiency, following a systematic approach to assess heat gain, pressure drop, and efficiency factors. The analysis highlights how design parameters, like porosity ratio (Ah/Aw) and temperature rise (ΔT/I), impact efficiency and energy losses. Optimizing these parameters is key to minimizing inefficiencies. The findings underline the need to balance different types of exergy losses—such as frictional, convective, and radiative—to enhance solar air heater performance. Combining wavy grooves and delta wing vortex generators improves efficiency, reduces losses, and broadens applications. Future research should include experimental validation and further design optimization.