The winners will progress to the European Championship finals in Switzerland next summer.
Ireland broke new ground by qualifying for the 2023 World Cup in Australia and New Zealand, while Wales are still waiting to play at a major tournament having suffered play-off despair to miss out on those finals.
History awaits for Ireland in Euro 2025 play-off
Wales boss Wilkinson said: “We’ve never done it before and we’ve got nothing to be fearful of. We have nothing to protect.
“When you haven’t done something before you always have that challenge to be the first. This is the attitude we have.
“Ireland have been there before and they’ll potentially have that fear of not going again.
“We have two incredible challenges ahead of us, but these are the games that are meaningful and have pressure on them – and that’s a privilege.”
Eileen Gleeson’s Ireland, ranked 24 in the world and five places higher than Wales, thrashed Georgia 9-0 on aggregate to coast through their play-off semi-final.
Wales needed extra-time before overcoming Slovakia 3-2 on aggregate but did beat Ireland 2-0 in a February friendly.
“Obviously that helps,” said Wilkinson, who was watching in Dublin that night just hours after being appointed as Wales head coach.
“Winning is always going to breed confidence and success and positivity.
“But that team is not the same and we are not the same as we were in February, so it’s a brand new challenge.
“We know they are absolutely beatable because of the game in February, but equally we’ll have to be better than we were then to beat them again.”
Wales’ most-capped player and record goalscorer Jess Fishlock has not played since the Slovakia victory a month ago, but Wilkinson says the Seattle Reign veteran is “fully fit” and will start at Cardiff City Stadium.
Ireland are without injured quartet Louise Quinn, Ellen Molloy, Lucy Quinn and Jess Ziu, but London City Lionesses duo Megan Campbell and Ruesha Littlejohn are available.
“It’s a very evenly-matched tie,” said Ireland manager Gleeson.
“In terms of squad profile and the level that girls play at, it’s nearly identical.
“We played them in February, they beat us well. So we know they’ve got strength in depth, some really strong key players like ourselves.”
