The two midfielders will become provisionally cap-tied to Nigeria, if they get playing time during the tournament in Poland.
The squad contains three goalkeepers, six defenders, seven midfielders and five strikers.
The Paul Aigbogun-led side have been drawn in Group D and will do battle with the United States, Ukraine and Qatar at the World Cup.
Nigeria 21-Man Roster
Goalkeepers: Detan Ogundare, Olawale Oremade, Jonathan Zaccala
Defenders: Valentine Ozornwafor, Aliu Salawudeen, Ikoumen Utin, Muhammed Rabiu, Igho Ogbu, Jamil Mohammed
Midfielders: Nnamdi Ofoborh, Peter Eletu, Tom Dele-Bashiru, Kingsley Michael, Effiom Maxwell, Aniekeme Okon, Collins Sor
Attackers: Jerome Akor Adams, Tijani Muhammed, Henry Offia, Chinonso Emeka, Success Makanjuola,