With the recent prominence of artificial intelligence (AI) technology, various research outcomes and applications in the field of image recognition and processing utilizing AI have been continuously emerging. In particular, the domain of object recognition using 3D time-of-flight (ToF) sensors has been actively researched, often in conjunction with augmented reality (AR) and virtual reality (VR). However, for more precise analysis, high-quality images are required, necessitating significantly larger parameters and computations. These requirements can pose challenges, especially in developing AR and VR technologies for low-power portable devices. Therefore, we propose a dynamic feedback configuration image signal processor (ISP) for 3D ToF sensors. The ISP achieves both accuracy and energy efficiency through dynamic feedback. The proposed ISP employs dynamic area extraction to perform computations and post-processing only for pixels within the valid area used by the application in each frame. Additionally, it uses dynamic resolution to determine and apply the appropriate resolution for each frame. This approach enhances energy efficiency by avoiding the processing of all sensor data while maintaining or surpassing accuracy levels. Furthermore, These functionalities are designed for hardware-efficient implementation, improving processing speed and minimizing power consumption. The results show a maximum performance of 178 fps and a high energy efficiency of up to 123.15 fps/W. When connected to the hand pose estimation (HPE) accelerator, it demonstrates an average mean squared error (MSE) of 10.03 mm, surpassing the baseline ISP value of 20.25 mm. Therefore, the proposed ISP can be effectively utilized in low-power, small form-factor devices.