Nothing can separate the two three-point outfits in the table, but if necessary, a penalty shootout will be played out to determine who progresses and who packs their bags.
Match preview
Winners of the EFL Trophy back in the 2017-18 season, Lincoln currently have the edge over Man City's younglings when it comes to a possible place in the last 32, leading the academy products by virtue of actually winning a game in 90 minutes.
That success came on matchday two away to Grimsby Town, as one month on from falling to Chesterfield's superiority, Lincoln dramatically fought back from a goal down to conquer the Mariners, as Jack Moylan hit an injury-time winner in a 2-1 victory.
Two straight defeats to Birmingham City and Crawley Town in the immediate aftermath of that win brought Michael Skubala's men crashing back down to earth, but they have since strung together a four-match unbeaten sequence, including a 4-0 FA Cup crushing of Chesham United.
The Imps' three-game winning streak came to an end on Saturday, though, as they rocked up to Bristol Rovers and needed more heroics from Moylan to leave with a 1-1 draw, a minor setback in their promotion charge as they occupy fifth place in the League One standings.
Skubala's men are still well-poised to at least make the post-season playoffs as they bid for a momentous promotion to the Championship, and they welcome Man City's youth products to the LNER Stadium having won three of their last four on home turf.
With senior boss Pep Guardiola having to find solutions to a senior fitness crisis, the Man City manager has been plucking a few prospects from the club's Under-21 ranks, but the Citizens' young guns have not suffered whatsoever because of it.
In fact, the visitors' opening EFL Trophy penalty-shootout loss to Chesterfield on August 20 is the most recent defeat that they have suffered in any competition; they have since prevailed in eight straight matches, including a 12-yard success over Grimsby Town in their last EFL Trophy battle.
As the Premier League champions falter, Ben Wilkinson's Under-21s have been on the warpath in the Premier League 2, decimating Norwich City 5-0 over the weekend to remain two points clear of Brighton & Hove Albion at the top of the table.
Dismantling defences for fun during the early portion of the campaign, Man City's Under-21s have scored at least three goals in each of their last seven league games - coming up with a staggering 29 strikes in total at a rate of over four per game.
However, the visitors do not have fond memories of their first-ever meeting with Lincoln City in the 2020-21 EFL Trophy, as a Man City team featuring Romeo Lavia, Oscar Bobb and Felix Nmecha lost to the Imps on penalties following a 1-1 group stalemate.
Lincoln City EFL Trophy form:
L
W
Lincoln City form (all competitions):
L
L
W
W
W
D
Manchester City Under-21s EFL Trophy form:
L
W
Manchester City Under-21s form (all competitions):
W
W
W
W
W
W
Team News
Lincoln have lost just the one player to an international call-up this month - JJ McKiernan will be representing Northern Ireland's Under-21s - although he was only a substitute in the draw with Bristol Rovers anyway.
Skubala could certainly do without losing any more midfielders at this moment in time, though, as Ethan Erhahon has missed his side's last three games with an injury he suffered against Stockport County on October 26, while Tom Bayliss, Adam Jackson and Tyler Walker are also missing.
In brighter news, Dylan Duffy was given the green light to make the bench on Saturday after over two months of recuperation from an unspecified injury; his last game for Lincoln was the EFL Trophy loss to Chesterfield at the start of September.
On the other hand, City are due to wave goodbye to a plethora of stars for the international window; all of Kaden Braithwaite, Harrison Miles, Reigan Heskey, Ryan McAidoo, Michael Okeke, Emilio Lawrence, Max Alleyne, Jacob Wright, Kian Noble, Nico O'Reilly and Jahmai Simpson-Pusey have been called up to their respective youth teams.
A few of those products have been helping to make up the first-team numbers and would have been unlikely to play this game anyway, but the absence of Reigan Heskey - son of Emile Heskey who scored a hat-trick versus Norwich at the weekend - will be particularly felt.
Lincoln City possible starting lineup:
Pardington; Roughan, Montsma, O'Connor; Ring, Moylan, McGrandles, Jefferies, Duffy; Draper, Cadamarteri
Manchester City Under-21s possible starting lineup:
Whatmuff; Samuel, Mfuni, Smith, Naylor; Oboavwoduo, Gray, J. Heskey, Alfa-Ruprecht; Dickson, Warhurst
We say: Lincoln City 2-0 Manchester City Under-21s
With so many talented youngsters joining up with their national teams, Man City could be down to the bare bones for Tuesday's encounter, where their EFL Trophy dreams should come to an end.