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The actual work process of ASP.NET is taken care by

This file (aspnet_wp.exe) is actually the ASP.NET worker process. The worker process is introduced to actually share the load on the IIS, so that application domains and other services may be maintained by a single worker process.
The aspnet_wp.exe worker process is a part of the Microsoft ASP.NET framework, and it is responsible for most of the technical processes in the ASP.NET framework. There may be multiple instances of ASP.NET worker process running on IIS 6 (a process running as inetinfo.exe), depending on multiple application pools. The worker process handles all the requests passed to the ASP.NET framework, so we may say that its actually the main engine that handles all requests pertaining to ASPNET. For example, when a request for an .aspx page is recieved by the IIS server, the dll called aspnet_isapi.dll passes this request to the aspnet_wp.exe worker process