The left-arm spinner has not featured for his country in the longest format of the game for over two years, but was handed a surprise recall for the final Test in Sharjah.
And New Zealand captain McCullum has confirmed that the 35-year-old, who has been troubled by injuries, will play at the expense of Jimmy Neesham.
In doing so he will surpass Stephen Fleming's record of 111 Test appearances for the Black Caps.
McCullum said: "Dan will play. We're really excited about it, it's obviously a huge moment for Dan but also for New Zealand cricket as well.
"He'll obviously go past... Well, he currently shares the most capped player [record] with Stephen Fleming and to earn that outright is a tremendous achievement and one that we're all really proud of.
"It's a one-off Test situation for him. He was over here getting some learning under his belt for the one-dayers and we think using three spinners, and Dan being the third, the workload won't be overly excessive for them.
"Obviously with a view to the World Cup we don't want to break him in a one-off Test match situation, but we think we can certainly manage him through that with the other two spinners.
"So Jimmy Neesham makes way for Dan Vettori, otherwise it will be unchanged."
Pakistan lead the three-match series 1-0 after the second Test was drawn.