Striker Eto'o missed the 2-0 victory at West Brom on Saturday with a groin complaint, while centre-back Distin had a dead leg.
However, both men are set to feature for the Merseysiders against the Bundesliga outfit in their UEFA Europa League Group H opener at Goodison Park.
"Samuel Eto'o and Sylvain Distin will be back for Thursday plus the 18 players we had on Saturday," manager Roberto Martinez told the club's official website.
Long-term absentees Arouna Kone (knee) and Bryan Oviedo (broken leg) both featured for Everton's under-21 fixture with Chelsea on Sunday and are nearing full fitness, while Tony Hibbert - who has been sidelined since the start of the season - could make his first appearance of the campaign in the League Cup clash at Swansea City on September 23.
"Bryan Oviedo and Arouna Kone will be fully fit very soon and Tony Hibbert will be back for the game a week on Tuesday," Martinez added.
"The numbers are there, the experience is there, the legs are there and the balance is strong enough to go and face every game we have in front of us."
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