Falcons rugby director Rob Andrew has confirmed his starting line-up, but not the replacements' bench, where England captain Wilkinson could feature.
Wilkinson has been sidelined since mid-March after suffering his second knee injury of the season.
Earlier this week, he was omitted from Sir Clive Woodward's 44-man British & Irish Lions squad, although he could still travel to New Zealand if he proves his fitness and match sharpness ahead of departure on May 25.
Fly-half Wilkinson has not played international rugby since his drop-goal gave England World Cup glory 17 months ago.
After Friday, Newcastle have only one league game left - against London Irish on April 30 - although they should make the Premiership wildcard play-offs in early May, while the Lions have a pre-tour game against Argentina in Cardiff on May 23.