Plasma technology has a potential application prospect in the field of coal seam permeability enhancement. However, the relationship between plasma breakdown energy and the improvement effect of coal pores and fractures is lack of in-depth research. This study proposed a novel method for characterizing the plasma breakdown energy, and three testing techniques, namely, particle size distribution, mercury intrusion porosimetry (MIP) and low-field nuclear magnetic resonance (NMR), were utilized to examine the pore and fracture distribution of coal samples obtained from Jiulong Mine under varying breakdown energy conditions. The influence between breakdown energy and pores and fractures development is revealed. The results show that: (1) The degree of coal sample fragmentation increases with the increase of plasma breakdown energy. (2) Different breakdown energy induced the development of different pore distribution patterns. At lower breakdown energy, an increase in the volume of macropores dominates. As the breakdown energy increases, there is a rapid increase in the volume of mesopores, a slight increase in minipores, and the least increase in micropores, indicating that plasma treatment primarily improves pores with diameters greater than 100 nm. The test results of the three techniques were mutually verified. (3) Compared with capacitance energy and voltage, the effective breakdown energy obtained by the integral method has a more significant linear relationship with the particle size distribution, total pore volume, and average pore diameter, indicating that the effective breakdown energy is more suitable for characterizing the crushing effect of plasma. During the plasma breakdown process, the expansion stress and thermal stress formed by the effective breakdown energy exceeded the local tensile strength of coal, leading to the generation and development of pores and fractures, which in turn led to the rupture of the coal body. The larger the breakdown energy, the larger the crushing circle formed around the ion channel, the finer the coal is crushed, and the more pore fractures are developed. These nascent pores and fractures provide channels for gas transport, which is extremely favorable for coal mine gas extraction. The research conclusions provide theoretical support for the application of plasma in fracturing and permeability enhancement in coal seams.