SummaryApplications of intelligent systems installed in vehicles require substantial computational processing for various tasks. These intensive computations result in high energy consumption and power demands within vehicles. Computational offloading based on Vehicle‐to‐Vehicle (V2V) communication in vehicular fog computing (VFC) has been proposed as a promising solution to enhance energy efficiency in transportation applications. In this paper, the primary objective is addressing this concern by identifying the optimal nearby vehicle that minimizes energy consumption for the offloading and execution of computational tasks. Therefore, a decision‐making and intelligent task offloading mechanism based on queueing theory is proposed. By modeling the problem environment based on queueing theory and modeling the behavior of distributed tasks with discrete‐time Markov chain, the proposed solution can predict the future behavior of vehicles in selecting the most energy‐efficient processing node. Therefore, this paper investigates three energy decision parameters based on queueing theory extracted from the Markov model to enhance the performance of the proposed algorithm. Experimental results demonstrate that the computational energy parameter achieves the most significant improvement. The proposed algorithm outperforms previous methods, improving energy‐efficient system performance by 6.25% and 2.67%, and reducing delivery failure rate by 6.52% and 2.72%. It also decreases overall transportation system processing energy consumption by 0.05% for 100–500 vehicle arrival rates, resulting in an average total processing energy consumption of 0.48%.