A gas diffusion electrode (GDE) based CO2 electrolyzer shows enhanced CO2 transport to the catalyst surface, significantly increasing current density compared to traditional planar immersed electrodes. A two-dimensional model for the cathode side of a microfluidic CO2 to CO electrolysis device with a GDE is developed. The model, validated against experimental data, examines key operational parameters and electrode materials. It predicts an initial rise in CO partial current density (PCD), peaking at 75 mA cm−2 at −1.3 V vs RHE for a fully flooded catalyst layer, then declining due to continuous decrease in CO2 availability near the catalyst surface. Factors like electrolyte flow rate and CO2 gas mass flow rate influence PCD, with a trade-off between high CO PCD and CO2 conversion efficiency observed with increased CO2 gas flow. We observe that a significant portion of the catalyst layer remains underutilized, and suggest improvements like varying electrode porosity and anisotropic layers to enhance mass transport and CO PCD. This research offers insights into optimizing CO2 electrolysis device performance.