Sure...why not? They'd have to know the target was on the other side of the wall first, but sure. Incorporeal creatures can float in walls and strike out from them, why not burrowers?
I don't see why this wouldn't work, but unless you're an earth elemental or the wall is made of sand or dirt, the hole you just burrowed through won't close behind you. So, after the first round, you'd have no more advantage than any other Spring Attacker.
Burrow speed allows you to tunnel through dirt, not rock. Most walls are going to be wood or rock, not dirt.
You also have a problem with knowing where the creature is on the other side of the wall. Unless you have some sort of special ability like tremorsense you're going to have problems locating the enemy to know where to move so you can attack.