The draw, which took place on Thursday afternoon, sends Latics to the Fylde coast in the week beginning August 8.
It’s a repeat of the first-round encounter from two seasons ago, when Latics – having been recently placed into administration – led 2-0 before going down 3-2.
Both Latics goals that day were scored by Joe Garner, who now plays for the Cod Army after a short spell in Cyprus.