League One leaders Rotherham have been flying this season, but two defeats in their last five matches have allowed other sides to close the gap.
A division below them, Sutton are currently 10th in League Two, but just two points adrift of the play-off places despite three defeats in their last five.
Rotherham tasted Wembley success in the League One play-off final in 2018 but Sutton's last outing at the national stadium was a losing effort in the 1981 FA Trophy final.
Rotherham v Sutton: talkSPORT commentary
The EFL Trophy final will take place on Sunday, April 3.
talkSPORT 2 will have live and exclusive coverage of the Wembley showdown with kick-off scheduled for 3pm.
Dan Windle will be your presenter while commentary will come from Ian Danter and former Wimbledon and Portsmouth striker David Connolly.
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Rotherham v Sutton: Team news
Angus MacDonald is available to feature for Rotherham despite his red card in the 3-0 defeat to Shewsbury on Saturday.
The Millers have been further boosted by the return of Michael Smith and Freddie Ladapo from injuries.
Sutton, meanwhile, have a clean bill of health to contend with.
However, the manner of the 2-0 defeat to Port Vale last weekend may force manager Matt Gray into making several changes.
Rotherham v Sutton: What has been said?
Rotherham boss Paul Warne: "I suppose I am looking forward to it. It's not much fun for a manager, but for the players and their families it's great. I'm really pleased for them.
"Usually if you win a final it's the end of something, but with this you don't suddenly have the joy of jumping on a plane to Vegas. I guess it's like the Carabao Cup for the big hitters. You win or lose it, then it's back to normal the next day.
"In fairness to the club they've been blessed recently, but you might not get to Wembley for another 100 years. It should never be underestimated what it means for the players, the fans and the club. Once it starts it's a right pain in the a*** for managers, but you never know what can happen.
"The lads know the main focus of the season is promotion. It will be nice when it comes around, but we won't worry about it until then. They know the importance of every game.
"On the plus side there was free pizza at Hartlepool! It was all pepperoni, but pizza is always a good thing to see in a dressing room after a win. No one can turn their nose up at that."