The two sides will be meeting for the second time ever, having previously played against each other in 2003, when Brazil won 3-0 in Abuja.
Nigeria arrive in Singapore with in-form forwards Emmanuel Bonaventure Dennis of Club Brugge and Lille’s Victor Osimhen.
But Tite’s assistant coach Xavier has picked Iwobi as Nigeria’s danger man.
“At Nigeria, Iwobi plays more of an inside role as a second striker than at Everton.
“He is the link in the counter-attack, drags opponents out of position and infiltrates well in the box,” Xavier told BBC Sport.