The competition will provide a good opportunity for Benítez to bring silverware to Goodison Park, but his side face a potential banana skin in round two as they come up against his compatriot Carlos Corberan and his in-form Huddersfield team.
Huddersfield Town come into Tuesday evening's game in a rich vein of form off the back of recording consecutive league victories over Preston North End and Yorkshire rivals Sheffield United respectively.
The Terriers edged past Sheffield Wednesday in round one of the Carabao Cup on penalties to earn their place in the second round, subsequently being drawn against Everton.
As for the visitors, it's a second game in West Yorkshire in four days, the Toffees were last in action at the weekend as they played out a 2-2 draw with Leeds United in what proved to be an enthralling encounter.
That result came after an opening day triumph against Southampton, so the Merseyside outfit have an unbeaten run to defend on Tuesday!
The visiting Everton are in relatively good shape injury-wise for their midweek trip to West Yorkshire. Youngster Jarrad Branthwaite is a doubt, however.
Benítez will surely make a handful of changes from the side that drew with Leeds at the weekend, with the clash with Huddersfield an opportunity to offer a chance to a handful of players on the fringe of the squad.
Nicholls; Turton, Sarr, Colwill, Toffolo, Hogg, O'Brien, Sinani, Thomas, Ward, Koroma
Begovic; Kenny, Holgate, Keane, Digne, Delph, Davies, Gbamin, Townsend, Kean, Gray
The two sides last did battle in January 2019 in a hard-fought Premier League clash at the John Smith's Stadium, with Everton running out 1-0 winners in what would be the Terriers’ latest appearance in the top flight on English football.
The two sides last faced off in the Carabao Cup almost 11 years ago to the day, also in the second round, with Everton winning 5-1 at home to the then league one Huddersfield.
Ones to watch
If Huddersfield are to pull off an upset on Tuesday, you can expect Josh Koroma to be at the centre of the action for the Terriers.
Koroma was the leading marksman for Huddersfield last season and opened his account for this campaign with a fine strike against Sheffield United at the weekend. A welcome confidence booster for the former Leyton Orient attacker. Touted to reach the top-flight in the future, he'll surely relish the chance to test himself against a strong Everton backline.
Another attacker who will relish Tuesday's affair is Demarai Gray if he's given the nod from his manager.
Rafael Benítez is expected to make a cluster of changes for the game but may opt to stick with Gray to ensure firepower remains in the Toffees’ frontline. An explosive winger, Gray could cause Huddersfield all sorts of problems and put in a fine showing at the weekend against Leeds, which saw him open his account for Everton.
How to watch
Surprisingly the game hasn't been selected for TV coverage in the UK, but fans who can't attend the game may opt to purchase an audio pass via Huddersfield's iFollow platform. An audio match pass costs £2.50.