The matches will be played at the Stephen Keshi Stadium in Asaba on March 22 and March 26 respectively.
According to local media reports, the players invited included uncapped Denmark-based striker Paul Onuachu and under-20 defender Valentine Ozornwafor, former U-17 World Cup winner Victor Osimhen, England-based quintet of Wilfred Ndidi, Alex Iwobi, Leon Balogun, Semi Ajayi and Oghenekaro Etebo.
Others are the experienced quartet of Odion Ighalo, joint-top scorer in qualifying with six goals, Troost-Ekong, Ahmed Musa and John Ogu.
Captain Mikel Obi and Leicester City striker Kelechi Iheanacho are not on the list.
The 23-man Nigerian team:
Goalkeepers: Francis Uzoho (Anorthosis Famagusta, Cyprus); Ikechukwu Ezenwa (Katsina United); Daniel Akpeyi (Kaizer Chiefs, South Africa)
Defenders: Olaoluwa Aina (Torino, Italy); Abdullahi Shehu (Bursaspor, Turkey); Valentine Ozornwafor (Enyimba); Chidozie Awaziem (Rizespor, Turkey); William Troost-Ekong (Udinese, Italy); Leon Balogun (Brighton & Hove Albion, England); Kenneth Omeruo (Leganes, Spain); Jamilu Collins (SC Padeborn, Germany)
Midfielders: Semi Ajayi (Rotherham United, England); Wilfred Ndidi (Leicester City, England); Oghenekaro Etebo (Stoke City, England); John Ogu (Hapoel Be’er Sheva, Israel)
Forwards: Ahmed Musa (Al Nassr, Saudi Arabia); Victor Osimhen (Charleroi SC, Belgium); Moses Simon (Levante, Spain); Henry Onyekuru (Galatasaray, Turkey); Odion Ighalo (Shanghai Shenhua, China); Alex Iwobi (Arsenal, England); Samuel Kalu (Bordeaux, France); Paul Onuachu (FC Midtjyland, Denmark).