The young Magpies reached the final after an impressive run in the competition, defeating Reading, Derby County and Leeds United in the knockout stages and will face Everton at Goodison Park (kick-off 7pm BST).
However, the Gibson family looks set to be divided on the big day, with Liam's younger sibling, Lewis, set to play on the opposing team after moving from Newcastle to Everton back in 2017.
Liam told nufc.co.uk: "It will be weird but, at the end of the day, I've got to look at it as another random opponent. Everyone has been mentioning it around the training ground about what it would be like to play against your brother. I think it will be a good thing because I know his game but, on the other side, he knows mine."
"I've watched them a few times this season because of my brother playing for them. I think they are a good team who have won their league which shows they are very strong, but I've seen weaknesses in their game so hopefully we are able to exploit them on Wednesday.
"Being in the changing room, everyone is quite positive about it. They think that if we can go there all guns blazing, we can certainly get a positive result out of it."
Gibson completed a loan move to Accrington Stanley in January but, despite a promising start with the League One outfit, the 22-year-old suffered a hip flexor strain which restricted the left-back's playing time and resulted in an early return to the under-23 squad.
The Stanley-born defender is now targeting a positive end to the second-string's exciting campaign ahead of facing Everton, who were crowned Premier League 2 division one champions, before an away clash with Southampton in the Premier League 2 division two play-off final.
Gibson said: "I went out on loan and played the first few games with Accrington. I thought I did well and won the man of the match on my debut (against Bristol Rovers). I picked up an injury and, ever since that moment, I was then in and out of the team. Towards the end, I never really got the chance.
"I could have went on holiday but I wanted to come back (to the under-23s) as I'd only played a couple of games on loan. Also, I was a bit down due to not playing regularly for Accrington and you always want to be playing as many games as possible. Hopefully we can end the season on a high with the Premier League Cup final and the play-offs.
"I've been with the under-23s for a few years and it's definitely the best season I've ever had. That is testament to the lads and how good they have been. There's been a lot of progression since I joined and the main thing I've noticed is that there is much more togetherness.
"Everyone gets on very well unlike in past years where they have been a few groups of friends here and there. We are all together and pushing in the right direction.
"Even when you look throughout the season with games in the league, the Checkatrade Trophy and the Premier League Cup, I think we've definitely shown that we have enough going into the game. We will probably be the underdogs but hopefully we can pull of an upset as such."
