The Black Cats will travel to the DW Stadium on Tuesday, 21 September (7:45pm kick-off), three days after a league game at Fleetwood.
Sunderland beat Port Vale and Blackpool away from home to progress to the third-round stage.
The Carabao Cup doesn’t offer any prize money until the semi-finals, where clubs will earn £25,000 for reaching the last four.
Still, it is worth noting that in the Carabao Cup, each club receives 45 per cent of the gate money from all matches, with the remaining 10 per cent heading to the EFL.
Sunderland netted around £22,000 from the game against Port Vale and somewhere in the region of £38,000 for the Blackpool fixture, meaning they have pocketed approximately £60,000 so far from this year’s competition.
After the Wigan match, Sunderland will end September with back-to-back home games against Bolton and Cheltnham.
The Black Cats beat Wigan 2-1 in League One earlier this season, courtesy of goals from Aiden McGeady and Ross Stewart, when former players Charlie Wyke, Max Power and Jordan Jones returned to the Stadium of Light.
Since then the Latics have beaten Rotherham, Charlton and Portsmouth in the league while drawing 1-1 with Wycombe.
That means Leam Richardson’s side sit fifth in the table after five matches with ten points.
In the cup, Wigan beat Championship side Hull City 8-7 on penalties in the opening round before another penalty shootout win over Bolton in round two.