The German tactician has invited players with experience and a mixture of youth, as there are some newcomers in the list.
The trio are invited after they missed the last qualifier against Algeria and international friendly against Argentina.
Three members of the Home-based Super Eagles team that lost 4 - 0 in the final of the African Nations Championship (CHAN) have been included by Gernot Rohr.
19-year-old joins Ezenwa and Daniel Akpeyi in the goalkeeping section.
The Super Eagles full list for the Poland, Serbia friendlies
Goalkeepers: Francis Uzoho (Deportivo La Coruna, Spain); Ikechukwu Ezenwa (Enyimba FC); Daniel Akpeyi (Chippa United, South Africa)
Defenders: Abdullahi Shehu (Bursaspor FC, Turkey); Tyronne Ebuehi (Ado Den Haag, The Netherlands); Olaoluwa Aina (Hull City, England); Elderson Echiejile (Cercle Brugge KSV, Belgium); Brian Idowu (Amkar Perm, Russia); Chidozie Awaziem (Nantes FC, France); William Ekong (Bursaspor FC, Turkey); Leon Balogun (FSV Mainz 05, Germany); Kenneth Omeruo (Kasimpasa FC, Turkey); Stephen Eze (Lokomotiv Plovdiv, Bulgaria)
Midfielders: Mikel John Obi (Tianjin Teda, China); Ogenyi Onazi (Trabzonspor FC, Turkey); undefined(Leicester City, England); Oghenekaro Etebo (Las Palmas, Spain); John Ogu (Hapoel Be’er Sheva, Israel); Uche Agbo (Standard Liege, Belgium); Joel Obi (Torino FC, Italy)
Forwards: Ahmed Musa (CSKA Moscow, Russia); Kelechi Iheanacho (Leicester City, England); Moses Simon (KAA Gent, Belgium); Victor Moses (Chelsea FC, England); Odion Ighalo (Changchun Yatai, China); Alex Iwobi (Arsenal FC, England); Junior Ajayi (Al Ahly, Egypt); Gabriel Okechukwu (Akwa United)
Venue for the Super Eagles friendlies
The invited players are expected to arrive camp for the friendlies on Monday, March 19.
The Super Eagles will take on Poland on Friday, March 23 at the Wroclaw stadium, which has a capacity of 43,000.
Gernot Rohr's men will then take on their Serbian counterparts on Tuesday, March 27 at the The Hive stadium in London.