Mirallas missed the final three matches of the season with a groin injury picked up against Manchester United last month but was always expected to be fit for the summer.
Lukaku, meanwhile, is expected to lead the line in the absence of Aston Villa striker Christian Benteke. It remains to be seen though whether Lukaku will still be a Chelsea player come June and if so whether we will be seeing him in an Everton shirt ever again.
Elsewhere, Marc Wilmots' squad is packed with talent including former Everton midfielder Marouane Fellaini, Manchester City captain Vincent Kompany and Chelsea forward Eden Hazard.
Manchester United youngster Adnan Januzaj is also included after opting to represent Belgium at international level ahead of a number of other countries.
Belgium, playing in their first World Cup since 2002, have been tipped as possible dark horses for the whole competition and should at least qualify from a group containing Algeria, Russia and South Korea.