Billions of lightweight Internet of Things (IoT) devices have been deployed for various applications nowadays. Most of them first collect interested data and then process them in some degree according to application requirements. Transparent computing (TC) is a promising technique that makes such lightweight devices suitable to process even large-size applications. The advantage of TC is to separate code storage from its execution, allowing IoT devices to load code blocks from nearby TC storage server on demand. Distinct from existing work, this paper allows the TC IoT devices to offload some tasks to servers, since wireless IoT devices are usually powered by batteries, having limited energy resources. If a task is offloaded, a challenging problem is that its input data collected by the IoT device must be transferred as well, which incurs additional transmission time and energy. This paper proposes a two-step approach aiming at minimizing the energy consumption of the IoT device while satisfies the delay constraint. This approach first studies the offloading decision problem that determines for each task whether to offload task data or load task code blocks, while loading code indicates code receiving and executing energy cost. Second, the transmission power scheduling problem is investigated to further reduce offloading energy for a given delay constrained offloading task set. Heuristic decision making algorithms and optimal power scheduling algorithm are proposed, respectively. Such two-step approach is shown by extensive simulation to be near optimal for the original problem thanks to the optimal design of the power scheduling algorithm.