Marouane Fellaini, Darron Gibson and Tony Hibbert are in for the home team as the Toffees host a Gunners side also featuring three changes from their weekend draw
As exclusively revealed by Goal.com, Lukas Podolski and Alex Oxlade-Chamberlain miss out to accommodate Wilshere and Walcott, while Bacary Sagna also starts in place of Carl Jenkinson.
David Moyes has also made three changes, with Thomas Hitzlsperger, Bryan Oviedo and John Heitinga replaced by Tony Hibbert, Darron Gibson and Marouane Fellaini.
Everton’s towering Belgian midfielder returns to the side after a one-match suspension caused him to miss the Toffees’ draw against Norwich at the weekend.
Everton: Howard; Hibbert, Jagielka, Distin, Baines; Naismith, Osman, Gibson, Osman, Pienaar; Jelavic; Fellaini.
Subs: Mucha, Heitinga, Oviedo, Hitzlsperger, Gueye, Barkley, Vellios.
Arsenal: Szczesny; Sagna, Koscielny, Mertesacker, Vermaelen; Wilshere, Arteta, Ramsey; Cazorla, Walcott, Giroud.
Subs: Mannone, Rosicky, Oxlade-Chamberlain, Coquelin, Jenkinson, Gervinho, Gibbs.