Marco Silva’s side are unbeaten after three Premier League games, picking up five points. However, they’ll be looking to bounce back from Saturday’s disappointing draw away at AFC Bournemouth where the Blues squandered their two-goal lead despite only having ten-men.
In front of them stands Paul Warne’s Millers who are fresh off a weekend win over Millwall. The Championship side sit fifteenth in the table after five games with six points - winning two and losing three.
Warne’s side dispatched of Wigan Athletic in the first-round before being drawn against Silva’s Blues a fortnight ago in a tie that will be used as one of four VAR tests.
If history to be considered, then the Blues coming out as the hosts in this tie is a good omen.
In League Cup games between the two sides, Everton have won two of the two meetings at Goodison Park but have found resistance on their travels to Yorkshire. The Blues have not won away to the Millers in either of the legs - drawing one and losing the other - whilst also failing to find the net.
The two sides last met in this competition in 1992 in a two-legged tie where Howard Kendall’s Everton side overcame a one-nil defeat in the first-leg at Millmoor.
A Paul Rideout brace and a Tony Cottee goal were enough for Kendall's Blues to pick up a three-one aggregate win.
A look at: Rotherham United
The Millers will head to Goodison as underdogs and perhaps focused on their return to Championship action on Saturday as they travel back to the North West to face Wigan Athletic.
Warne acknowledged that he will “change as many as I can” in regards to his starting line-up, not in the sense of disrespecting the competition or their opponents but because he and his players understand “what we're up against."
They have conceded seven goals so far this season on their travels, scoring once.
However, Warne's side have found their shooting boots in the Carabao Cup though, beating Paul Cook’s Wigan 3-1 in the first-round. That tie was, however, a home tie - meaning they’ll have to travel and put their goalscoring woes behind them in their trip to Merseyside.
Team News and Predicted XI's
Rotation is to be expected from Everton, especially with a league meeting with Huddersfield Town waiting for them on Saturday afternoon.
The Blues will be without Richarlison after he was sent off in the trip to Bournemouth for an alleged headbutt on Adam Smith.
Despite the loss of a key player, Silva will likely hand chances to new signings Bernard, Lucas Digne and Kurt Zouma their first starts for Everton on Wednesday night.
Bernard made a cameo appearance against Bournemouth on Saturday whilst Zouma was a late substitute to replace the injured Michael Keane.
Keane suffered a hairline fracture to his skull and will be sidelined for at least a month, giving Zouma the chance to start on both Wednesday and Saturday with Phil Jagielka still suspended and Yerry Mina still out of action with a small foot problem.
Ademola Lookman, who continues to be linked with a move away, should occupy the space left by the suspended Richarlison.
Everton: Stekelenburg, Kenny, Digne, Holgate, Zouma, Davies, Gueye, Dowell, Bernard, Lookman, Niasse
Rotherham: Rodak, Vyner, Robertson, Raggett, Wood, Ajayi, Manning, Vaulks, Taylor, Williams, Proctor