The two sides could not be separated in their meeting on January 7, with Harry Cornick levelling for Luton after Tom Naylor had sent Wigan into a 17th-minute lead in Bedfordshire.
Match preview
Wigan famously won the FA Cup in 2012-13 by recording a 1-0 victory over Manchester City in the final, with Ben Watson scoring the winner in second-half stoppage time at Wembley Stadium.
The Latics, as mentioned, took the lead against Luton last weekend, but Cornick equalised in first-half stoppage time, so the two teams will meet again to determine which side progresses to the fourth round.
Wigan will enter the match off the back of a 1-1 draw with Cardiff City in the Championship, which has left them at the bottom of the table, boasting 25 points from 27 matches.
Kolo Toure's side are only four points behind 21st-placed Cardiff, but they have not been victorious in the league since November 12, losing four of their last five matches during a difficult run.
Wigan have already beaten Luton this season, running out 2-1 winners in the Championship back in September, while they have lost just one of their last 12 matches with Tuesday's opponents in all competitions, which should hand them confidence ahead of the contest.
Luton, meanwhile, will enter this match off the back of a 3-2 home defeat to West Bromwich Albion in the Championship on Saturday afternoon.
Rob Edwards's side were actually two goals ahead against the Baggies, with Carlton Morris and Elijah Adebayo registering inside the first 10 minutes, but the hosts then conceded three times without reply to suffer their seventh league defeat of the campaign.
Luton are currently ninth in the Championship table, boasting 39 points from their 26 matches, which has left them two points behind West Brom, who are now sixth following Saturday's win.
The Hatters have never won the FA Cup, but they famously reached the final of the competition in 1958-59, losing 2-1 to Nottingham Forest at Wembley Stadium.
Neither Wigan nor Luton will view the FA Cup as a priority competition this season, with the Championship much more important, but both sides will still be desperate to reach the fourth round of the tournament.
Wigan Athletic FA Cup form:
D
Wigan Athletic form (all competitions):
L
L
L
L
D
D
Luton Town FA Cup form:
D
Luton Town form (all competitions):
L
W
W
W
D
L
Team News
Wigan will again be without the services of Jason Kerr due to a long-term knee injury, while Tom Pearce is out until at least the end of the month with an ankle problem.
Head coach Toure will make changes from the side that took to the field against Cardiff on Saturday, with Ashley Fletcher set to feature in the final third of the field.
There could also be a spot in the starting side for Miguel Azeez, with the on-loan Arsenal attacker coming off the bench to make his debut for the club against Cardiff.
As for Luton, a lengthy injury list includes Luke Freeman, Fred Onyedinma, Sonny Bradley, Henri Lansbury and James Shea.
Head coach Edwards will shuffle his pack from the energy-zapping contest with West Brom on Saturday, with Cauley Woodrow, Cornick, Louie Watson and Reece Burke set to come into the XI.
Adebayo could be the player to drop down to the bench from the forward line, with Cornick potentially starting alongside Morris.
Wigan Athletic possible starting lineup:
Amos; Edmonds-Green, Whatmough, Tilt; Nyambe, Power, Azeez, Naylor, McClean; Lang, Fletcher
Luton Town possible starting lineup:
Horvath; Bree, Lockyer, Potts; Burke; Watson, Campbell, Woodrow, Bell; Morris, Cornick
We say: Wigan Athletic 0-1 Luton Town
This is a difficult match to call, but Luton will fancy their chances of progressing to the fourth round of the competition. Wigan managed to end a four-game losing run in the league by drawing with Cardiff on Saturday, but we believe that Luton will be able to navigate their way to a narrow win here.