Wilkinson, who this week announced his international retirement, was an unused sub in the reverse fixture last Thursday, a match the Falcons won 6-3.
However, the fly-half has been named in Toulon's starting XV for the Amlin Challenge Cup clash on French soil this weekend.
There is also a place in the team for another former Falcon in Carl Hayman, the former All Black picked to play alongside Mickael Ivaldi and Eifion Lewis-Roberts in the front row.
The hosts need a victory to keep their hopes of a quarter-finals place in this season's tournament alive.
Newcastle, meanwhile, have a perfect record so far in the competition, putting them three points clear of their next opponents at the top of Pool 2.
Alan Tait has made two changes, Corne Uys returning at outside centre with James Fitzpatrick moving to the wing in place of Ryan Shortland. Jeremy Manning gets the nod at fly-half while the forward pack is unchanged.
"Toulon will want to throw the ball around and they have absolutely nothing to lose," said Tait.
"They know that if they want to win the group they need the bonus point against us, and they will chuck it about because four tries will be required."
Winning by the slenderest of margins in gale force conditions last week, Tait predicts a more open affair in the sunnier climbs of the south of France.
Tait said: "I think an open game is good for us. If it is another arm-wrestle then we run the risk of guys being battered ahead of the league matches that follow.
"Less contact areas will play into our hands as well, and we are a team that wants to play a bit of footy when the time is right with good ball in decent areas."
The other two teams in the group also meet on Saturday, with Petrarca hosting Lyon Olympique in the afternoon.
Toulon: 15 Benjamin Lapeyre, 14 Christian Loamanu, 13 Mathieu Bastareaud, 12 Geoffroy Messina, 11 Alexis Palisson, 10 Jonny Wilkinson, 9 Laurent Magnaval, 8 Steffon Armitage, 7 Pierrick Gunther, 6 Leonardo Senatore, 5 Kris Chesney, 4 Christophe Samson, 3 Carl Hayman, 2 Mickael Ivaldi, 1 Eifion Lewis-Roberts.Replacements: 16 Jean-Charles Orioli, 17 Laurent Emmanuelli, 18 Davit Kubriashvili, 19 Jone Tawake, 20 Julien Dumora, 21 David Smith, 22 Fabien Cibray, 23 Dean Schofield.
Newcastle: 15 Greg Goosen, 14 Luke Eves, 13 Corne Uys, 12 Jamie Helleur, 11 James Fitzpatrick, 10 Jeremy Manning, 9 Jordi Pasqualin, 8 Michael Mayhew, 7 Will Welch, 6 Mark Wilson, 5 Andrew Van der Heijden, 4 James Hudson, 3 Euan Murray, 2 Joe Graham, 1 Grant ShiellsReplacements: 16 Rob Vickers, 17 Ashley Wells, 18 Dan Frazier, 19 Tim Swinson, 20 Allister Hogg, 21 Chris Pilgrim, 22 Tom Catterick, 23 Luke Fielden.
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