The Black Cats finished the regular season in fourth place meaning they will face the Imps across two legs as they look to move a step closer to a return to the Championship.
Blackpool or Oxford United will be waiting for the winners beneath the Wembley arch on May 30, with head coach Johnson hoping his side can kick-off their play-off push with a win in Lincolnshire.
But with some fitness concerns emerging over the last few days, what side could the Sunderland boss name for the clash at the LNER Stadium?
Our writer Mark Donnelly has picked his team for the clash, with a subtle switch in shape and THREE personnel changes from the side who drew with Northampton Town on the final day of the season...
1. GK: Lee Burge
The stopper has established himself as Sunderland's number one in recent weeks - and it would be a major surprise if he did not start at Sincil Bank. Photo: FRANK REID 2020
2. RB: Conor McLaughlin
McLaughlin received some much-needed minutes in the final weeks of the campaign and could prove a key defensive option during the play-offs - especially with Sunderland light on numbers in that area. Photo: FRANK REID 2020
3. CB: Bailey Wright
While Lee Johnson has warned that Wright could quickly be called away from duty - given his wife is expecting their first child imminently - if the Australian is available he will undoubtedly start at the heart of the Sunderland defence. Photo: Stu Forster
4. CB: Luke O'Nien
While Tom Flanagan is thought to be nearing a return, Johnson may stick with O'Nien for the time being given that the Northern Irish international hasn't featured in a first-team fixture since March. Photo: FRANK REID 2020