The invention provides a cross-linked acid acidizing fracturing fluid, a preparation method and application thereof. The cross-linked acid acidizing fracturing fluid comprises 10-25% of hydrochloric acid, 0.6-1.2% of a thickening agent, 1.0-5.0% of an organic cross-linking agent, 0.01-0.05% of a gel breaker, and the balance water. The cross-linking agent has small toxicity, can be subjected to cross-linking with a polyacrylamide polymer under acidic conditions, can undergo complete gel breaking at the end of reaction, and is easy to flow back. The cross-linking agent overcomes the disadvantages of high toxicity, high cost and incomplete gel breaking in existing cross-linking agents.