Police found Yuhwei Chou, 36, in a car that had gone off the road on Mountain View Road in Hillsborough on Tuesday.
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Officers noticed her two kids were in the back seat in a booster seat and car seat. Both the 7-year-old girl and 10-month-old boy were bound and restrained.
Police said the children did not have vital signs and they were both pronounced dead at the scene.
Investigators say Chou caused the deaths of her children. She was arrested and charged with two counts of murder.
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Police did not say how the children died. An autopsy will be performed to determine their cause and manner of death.
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