The England captain has been named among 11 Falcons replacements for Saturday's Paris encounter.
Newcastle boss Rob Andrew will announce the final seven-strong bench - subject to fitness tests - on Saturday morning.
Both Wilkinson and Wales flanker Colin Charvis - who also missed the entire Six Nations Championship through injury - could feature, boosting their chances of being selected for the tour of New Zealand this summer.
Fly-half Wilkinson returned from a knee ligament problem in Newcastle's Premiership defeat against Harlequins almost three weeks ago, but he lasted just 34 minutes before hurting his left knee again after tackling Quins prop Ceri Jones.
Wilkinson hasn't played Test rugby since the World Cup final 16 months ago due to shoulder/neck, knee and bicep injuries.