What procedure is recommended to do first: micro needling or laser for acne scars and wrinkles?

There is not a set rule to which treatment should be done first. I am sure your physician can recommend the best for your particular concern.
Microneedling specially when combined with PRP works very well for acne scars, lines, and wrinkles.
When you add laser to the microneedling you will get even better results. Keep in mind that laser will take care of broken capillaries as well as collagen stimulation. Microneedling will not help with capillaries and rosacea. 
Thank you for your question.

Both microneedling and lasers are great options for acne scarring and wrinkles. The choice will be based on your skin type and type of scarring and wrinkles. I recommend you set up a cosmetic consultation with a board certified dermatologist for proper evaluation. Good luck!

Acne scar revision is a specialised field. For the best results, one should target the acne scar type with ideal treatments. The web reference below will take you to a resource. I embedded all the videos in one page to help. Its not about laser or miconeedling, its all about what is the best procedure for your type of acne scars. 
For example deep ice pick scars, and narrow box car scars can be treated with TCA CROSS peels, mixed scars, rolling, and atrophic scars treated with fractional devices such as Fraxel, fractional lasers, PRP and INFINI radiofrequency. Atrophic scars (depressions) can be treated with either fat grafts, or with HA dermal fillers. Tethered and anchored scars are best treated with surgery.

The majority of patients will have a collection of different scar types, and hence a tailored treatment METHOD will be best. Careful examination, especially under angled lighting with scar mapping will give you an understanding of what are the best options for your scars.

All the best,

Dr Davin Lim. Acne scar dermatologist specialist. Brisbane, Australia.