@taxpayer27 , first congratulations on starting a new phase of life --- best wishes for long fruitful life.-- to both of you
(a) Can you file MFS --- YES;
( b) Does she have to file anything to US , --- as long as she is not a resident here in the USA ( admitted to US and have lived for 183 days -- Substantial Presence Test ), she is a Non-Resident Alien and as such is taxed ONLY on US sourced income .
(c) When she enters USA, you can indeed file as MFJ --- just time it right so as to keep her income out of US i.e. only pay TW taxes.
Does that cover your queries ?
