Rosler was complaining that his side were not yet fully fit for the start of the season as a number of injuries have hampered pre-season.
He is now expected to use the cup tie with Burton as an opportunity to give some of those recovering players a chance to improve fitness.
Speaking to the Wigan Evening Post, the Latics boss said: “Certain players who started on Saturday will not be available on Tuesday.
“I just don’t want to take any chances with any of my first-team players. Hopefully certain players will be able to have a good week of training, which will get them closer to the level they want to be.
“They are players who weren’t in the squad or who didn’t get on at the weekend who will come in.
“Roger will be available for Tuesday, and he will not be the only change. But regardless of the personnel, we are talking about top-class players."
The game with Burton is 19.45 kick off.