The Black Cats will need to overturn a 2-0 deficit if they are to reach Wembley and have a shot at promotion to the Championship.
And Johnson has made four changes – bringing Callum McFadzean, Chris Maguire Grant Leadbitter and Ross Stewart into the side.
Denver Hume, Tom Flanagan, Max Power and Jordan Jones drop out the team.
It’s an attack-minded side from the Black Cats who look set to line-up in a 4-4-2.
Lincoln, meanwhile, make two changes as Alex Palmer and Lewis Montsma replace Adam Jackson and Joe Bursik.
Sunderland XI: Burge, Wright, O’Nien, Gooch, McFadzean; Scowen, Leadbitter, Maguire, McGeady; Stewart, Wyke
Sunderland subs: Matthews, Flanagan, Power, O’Brien, Diamond, Winchester, Jones
Lincoln City XI: Palmer, Poole, Montsma, Eyoma, Edun, Hopper, Grant, Scully, Johnson, Bridcutt, Rodgers
Lincoln City subs: Long, Sanders, Bramall, Walsh, McGrandles, Morton, Anderson