  A submanifold in space forms satisfies the well-known DDVV inequality due to
De Smet, Dillen, Verstraelen and Vrancken. The submanifold attaining equality
in the DDVV inequality at every point is called Wintgen ideal submanifold. As
conformal invariant objects, Wintgen ideal submanifolds are studied in this
paper using the framework of M\"{o}bius geometry. We classify Wintgen ideal
submanfiolds of dimension $m>2$ and arbitrary codimension when a canonically
defined 2-dimensional distribution $\mathbb{D}$ is integrable. Such examples
come from cones, cylinders, or rotational submanifolds over super-minimal
surfaces in spheres, Euclidean spaces, or hyperbolic spaces, respectively.
