The home side beat West Bromwich Albion 2-1 on August 13 in the first round of the competition, while the visitors progressed to the second stage after they beat Crewe Alexandra 2-1 on the same date.
Match preview
The hosts certainly rode their luck against West Brom in the last round considering they only had 25% possession and faced nine shots from inside the penalty area.
However, Fleetwood still deserve great credit for their resilient defensive performance, as well as for coming from behind after conceding first in the eighth minute.
Goals from Ryan Graydon in the 12th minute and Ronan Coughlan in the 33rd minute ensured the Fishermen took a half-time lead, and both goals came from Fleetwood counter-attacks.
Admittedly, West Brom did make 11 changes from the side that beat Queens Park Rangers in their previous match, but the home side should still be proud to have toppled a Championship team.
Fleetwood boss Charlie Adam will also be pleased that his side have made an unbeaten start to their league campaign, and his team are 11th with five points from three games.
The Fishermen rank last of all 24 clubs in League Two in terms of average possession, and while the season is only in its early stages, it seems that Adam is perfectly happy to surrender the ball to opponents.
As for Rotherham, they come into Tuesday's clash having dominated Crewe Alexandra in the first round.
The Millers produced nearly four xG, as well as having 52% possession and 27 shots, 16 of which were from inside the penalty area.
Although Rotherham had to come from behind to win after conceding in the 50th minute, goals from Sam Nombe in the 55th and Hakeem Odoffin in the 86th minute gave their side a deserved victory.
Boss Steve Evans had previously coached the club between 2012 and 2015 and was appointed for his second spell in April, taking over after the club's relegation from the Championship had already been confirmed.
In League One, Evans's side have one point and are fourth last in 21st place after three games, but more worrying to him will be the team's failure to score a single goal in the league.
Evans has stated he feels confident that the club's fortunes could soon change considering they have missed numerous opportunities in front of goal.
To his credit, Rotherham have created the second most big chances but also missed the most big chances of any team in League One.
Fleetwood Town EFL Cup form:
W
Fleetwood Town form (all competitions):
Rotherham United EFL Cup form:
W
Rotherham United form (all competitions):
Team News
The hosts will certainly be without Zech Medley, who was stretchered off last time out against Gillingham on August 24 with what may be a serious ankle injury.
Fleetwood could name James Bolton in the XI in Medley's absence, and he could be joined by Harrison Holgate and Brendan Sarpong-Wiredu in defence.
As for the visitors, they might be boosted by the return of centre-back Sean Raggett and right-back Joe Rafferty, while forward Joseph Hungbo may be given a start after returning from injury as a substitute last time out on August 24 against Wycombe Wanderers.
Elsewhere, Rotherham could select Reece James to start at left-back, as well Jamie McCart as centre-back.
Fleetwood Town possible starting lineup:
Harrington; Sarpong-Wiredu, Holgate, Bolton; Johnston, Helm, Virtue-Thick, Mayor; Hunt; Odubeko, Graydon
Rotherham United possible starting lineup:
Phillips; Rafferty, Raggett, McCart, James; McWilliams, Kelly, Powell; Wilks; Clarke-Harris, Hungbo
We say: Fleetwood Town 1-2 Rotherham United
Although Fleetwood performed admirably from a defensive perspective against West Brom, it would be surprising if they managed to win against higher-tier opposition once again.