Christchurch Test duo Jason Robinson and Martin Corry are also included in the XV.
And although Sir Clive Woodward has claimed that players involved on Tuesday will also feature when the Lions target Test series salvation against the All Blacks next Saturday, three starts in eight days for Robinson and Corry seems highly unlikely.
Robinson endured a miserable night at fullback in Auckland, and was substituted midway through the second half, but Corry's inclusion on Tuesday is a surprise.
Their Test team-mates - Stephen Jones, Dwayne Peel, Gethin Jenkins and Ben Kay - were not considered because of what the Lions management termed "minor knocks," while centre Gavin Henson is being treated for "a slight groin strain."
If fit, Henson seems certain to start in the second Test following Woodward's decision to omit him from the first All Blacks showdown.
With the Lions lineout failing to funstion on Saturday, Gordon along with scrum-half Chris Cusiter, fullback Geordan Murphy, wing Shane Williams, lock Donncha O'Callaghan and flanker Martyn Williams have major opportunities to impress Woodward, if - as should be the case - Test selection is wide open.
Wales lock Brent Cockbain, meanwhile, has clinched a bench spot after arriving in New Zealand from Australia, where he received Woodward's call to replace banned England forward Danny Grewcock.
"Following Saturday's disappointing performance, Tuesday is a big opportunity to regain momentum and get everyone in the right frame of mind before the second Test, which I believe that we can win," said Woodward.
"A number of players were not considered for Tuesday because of injury. Competition for Test places is now intense.
"There are players involved in Tuesday's match who will also be involved in the Test. Obviously, injuries, such as those to Brian O'Driscoll [dislocated shoulder] and Richard Hill [knee ligaments] will force us to make some changes, but there will be changes beyond that."
Lions coach Ian McGeechan added: "The whole squad, not just those who played, were disappointed about what happened on Saturday.
"The players selected for the Manawatu game have a big responsibility now, to play good rugby and get us back to winning ways.
"That would give us a big lift as we move towards Saturday and a Test we have to win."
Woodward could well change more than half his Test team following the 21-3 debacle in Christchurch, and there will be an outcry from Lions fans if he fails to carry out drastic surgery.
In the meantime, Manawatu are unlikely to provide much of a threat, given that they only finished sixth in last season's National Provincial Championship second division.
And it would be a major surprise if the Lions did not register their biggest win on tour, which currently stands at 36-14 against Taranaki three weeks ago.
British & Irish Lion: 15 Geordan Murphy (Leicester Tigers and Ireland), 14 Jason Robinson (Sale Sharks and England), 13 Ollie Smith (Leicester Tigers and England), 12 Gordon D'Arcy (Leinster and Ireland), 11 Shane Williams (Ospreys and Wales), 10 Charlie Hodgson (Sale Sharks and England), 9 Chris Cusiter (Borders and Scotland), 8 Michael Owen (Dragons and Wales), 7 Martyn Williams (Blues and Wales), 6 Martin Corry (Leicester Tigers and England), 5 Donncha O'Callaghan (Munster and Ireland), 4 Simon Shaw (London Wasps and England), 3 John Hayes (Munster and Ireland), Gordon Bulloch (captain, Glasgow and Scotland), 1 Andy Sheridan (Sale Sharks and England).
Replacements: 16 Andy Titterrell (Sale Sharks and England), 17 Matt Stevens (Bath and England), 18 Brent Cockbain (Ospreys and Wales), 19 Neil Back (Leicester Tigers), 20 Gareth Cooper (Dragons and Wales), 21 Ronan O'Gara (Munster and Ireland), 22 Mark Cueto (Sale Sharks and England).