Lost circulation, a recurring peril during drilling operations, entails substantial loss of drilling fluid and dire consequences upon its infiltration into the formation. As drilling depth escalates, the formation temperature and pressure intensify, imposing exacting demands on plug materials. In this study, a kind of controllable curing resin with dense cross-network structure was prepared by the method of solution stepwise ring-opening polymerization. The resin plugging material investigated in this study is a continuous phase material that offers effortless injection, robust filling capabilities, exceptional retention, and underground curing or crosslinking with high strength. Its versatility is not constrained by fracture-cavity lose channels, making it suitable for fulfilling the essential needs of various fracture-cavity combinations when plugging fracture-cavity carbonate rocks. Notably, the curing duration can be fine-tuned within the span of 3–7 h, catering to the plugging of drilling fluid losing of diverse fracture dimensions. Experimental scrutiny encompassed the rheological properties and curing behavior of the resin plugging system, unraveling the intricacies of the curing process and establishing a cogent kinetic model. The experimental results show that the urea-formaldehyde resin plugging material has a tight chain or network structure. When the concentration of the urea-formaldehyde resin plugging system solution remains below 30%, the viscosity clocks in at a meager 10 mPa·s. Optimum curing transpires at 60 °C, showcasing impressive resilience to saline conditions. Remarkably, when immersed in a composite saltwater environment containing 50000 mg/L NaCl and 100000 mg/L CaCl2, the urea-formaldehyde resin consolidates into an even more compact network structure, culminating in an outstanding compressive strength of 41.5 MPa. Through resolving the correlation between conversion and the apparent activation energy of the non-isothermal DSC curing reaction parameters, the study attests to the fulfillment of the kinetic equation for the urea-formaldehyde resin plugging system. This discerning analysis illuminates the nuanced shifts in the microscopic reaction mechanism of the urea-formaldehyde resin plugging system. Furthermore, the pressure bearing plugging capacity of the resin plugging system for fractures of different sizes is also studied. It is found that the resin plugging system can effectively resident in parallel and wedge-shaped fractures of different sizes, and form high-strength consolidation under certain temperature conditions. The maximum plugging pressure of resin plugging system for parallel fractures with outlet size 3 mm can reach 9.92 MPa, and the maximum plugging pressure for wedge-shaped fractures with outlet size 5 mm can reach 9.90 MPa. Consequently, the exploration and application of urea-formaldehyde resin plugging material precipitate a paradigm shift, proffering novel concepts and methodologies in resolving the practical quandaries afflicting drilling fluid plugging.