The emergence of artificial intelligence has made adaptive learning possible, but building an adaptive system requires a comprehensive understanding of students’ cognition. The cognitive model provides a crucial theoretical framework to explore students’ cognitive attributes, making it vital for learning assessment and adaptive learning. This study investigates 52 experts, including primary and secondary school teachers, mathematics education experts, and graduate students, based on the 16 cognitive attributes in the TIMSS 2015 assessment framework. Through an analysis of their attribute questionnaires, the Interpretive structural modeling (ISM) method is used to construct a five-level mathematical cognitive model. The model is then revised through oral reports and expert interviews, resulting in a final cognitive model ranging from “memorize” to “justify”. The cognitive model describes the relationship between different attributes in detail, enabling the development of adaptive systems and aiding in the diagnosis of students’ cognitive development and learning paths in mathematics.