The pair have been named in Craig Levein's makeshift starting line-up for the clash.
Blackpool left-back Stephen Crainey has also been selected for his first international appearance for more than six years.
Wilson lines up in central defence alongside Steven Caldwell, who was called into the squad after brother and Wigan team-mate Gary pulled out with a thigh problem.
Sunderland's Phil Bardsley keeps his place at right-back after winning his first cap in the 3-2 Euro 2012 qualifying defeat by Spain, while Crainey wins his seventh cap.
Goalkeeper Craig Gordon, with more than twice as many caps as the back four put together, returns after missing the first four European qualifiers with a broken arm.
Darren Fletcher skippers the side in a relatively experienced central midfield.
Shaun Maloney, who was called up after playing 90 minutes for Celtic in their 1-0 win over St Mirren on Sunday, is included alongside Blackpool playmaker Charlie Adam.
Aston Villa's Bannan and Derby winger Kris Commons are likely to play out wide to support QPR striker Jamie Mackie, who gets his first shift in his preferred centre-forward position on his third appearance.
Wilson and Bannan were among three players in the original squad who had been called up for the first time, alongside Dundee United forward David Goodwillie.
Wilson, 18, has played just one first-team game for Liverpool since his multi-million pound summer move from Rangers and is not included in Roy Hodgson's 25-man Premier League squad.
But he has Champions League experience with Rangers and Levein was keen to see him in action as he looks for a successor to David Weir, who will be 41 and possibly retired when Scotland play their next Euro 2012 qualifier.
Bannan was a Scotland Under-21 team-mate of Wilson's until last month and has earned promotion to the full squad after forcing his way into the Villa first team this season.
There could be many more debuts tomorrow night with a total of nine uncapped players in the squad following as many withdrawals.
Only Levein's starting line-up was listed by the Scottish Football Association tonight so Kilmarnock pair Cammy Bell and Craig Bryson, Motherwell defender Steven Saunders, Wigan midfielder James McArthur, St Johnstone's Murray Davidson, Swindon full-back Paul Caddis and Goodwillie could all win first caps at some stage.
Scotland team to face the Faroe Islands in a friendly at Pittodrie on Tuesday (7.45pm): Gordon, Bardsley, Caldwell, Wilson, Crainey, Commons, Maloney, Fletcher (capt), Adam, Bannan, Mackie.