The Black Cats, who have Ghana international striker Asamoah Gyan among their ranks, while compatriots John Mensah and Sulley Muntari also played at the Stadium of Light last season, will offer practical support and advice in youth coaching, player development, fitness and medical matters and football business strategy to Kotoko under the deal.
In return, the African club, which boasts eight million followers, will work with the Premier League club on promoting their brand in the continent.
Sunderland chairman Niall Quinn, who recently hosted a Ghanaian delegation on Wearside, said: "It was a huge honour to welcome the Kotoko officials to our club and I'm delighted that we have now formalised a partnership agreement with them.
"There's a tremendous passion for football in Ghana and I see a real synergy with Sunderland in that respect - football means the world to the people of Ghana and in that respect, they are no different to Sunderland fans. There's an infectious enthusiasm for the game that is wonderful to witness and we are honoured to be working with Kotoko and the Ghanaian people."