The manufacturing of paper with new functional properties is a current problem today. A method of modifying the surface layer of paper by the partial dissolution of cellulose on its surface is proposed. N-Methylmorpholine-N-oxide (NMMO) is proposed for use as a solvent, the regeneration of which provides an environmentally friendly process. It was shown that among the possible hydrate forms of the solvent, the monohydrate and higher-melting forms are optimal for modifying the paper surface. The temperature–time modes of processing were revealed and the weight gain and density increase in the course of modification were estimated. The structural and morphological features of the original and modified paper were studied by X-ray imaging and scanning microscopy. The NMMO surface treatment makes it possible to vary the air permeability of the paper, making it practically non-permeable. The capillary and pore system were radically transformed after the partial dissolution of cellulose and its coagulation, as the formed cellulose film isolates them, which leads to a decrease in surface absorbency. The processing conditions allowing for the optimization of the optical and strength properties of the modified paper samples are revealed. The resulting paper with a modified N-methylmorpholine-N-oxide surface layer can be used for printing valuable documents.