Marler and Stuart will pack down in the front row either side of captain Jamie George in the only changes to the England team which thrashed Japan 52-17 in Tokyo 10 days ago.
Uncapped prop Fin Baxter and wing Ollie Sleightholme -- son of former England wing Jon Sleightholme -- are poised to make their first appearances for their country from the bench.
"It doesn't get more challenging than playing New Zealand at home," Borthwick told reporters in Auckland.
"We'll need to be mentally strong, play a tactically smart game and ensure we maintain our discipline."
New Zealand will name their team on Thursday.
The second Test is a week later at Auckland's Eden Park, where the All Blacks have not lost since 1994.
The two-Test series sees Scott Robertson starting his tenure as All Blacks coach.
England have won eight of 43 Tests against the All Blacks, but only two of those victories were on New Zealand soil.
The hosts have not played since losing the Rugby World Cup final to South Africa in Paris in October, while England finished third in this year's Six Nations.
New Zealand had a boost on Tuesday when veteran lock Patrick Tuipulotu said he was fit to play.
Tuipulotu injured his knee in early June, which had threatened to end his season.
However he recovered quickly in time to lead the Auckland Blues to the Super Rugby title a fortnight ago when they beat the Waikato Chiefs in the final.
Tuipulotu has come through training with the All Blacks this week without problems.
"The knee felt good. It hasn't held me back. I'm stoked and the coaches are too," Tuipulotu told reporters in Wellington. "I'm getting stuck into everything."
He is poised to partner new All Blacks captain Scott Barrett in the second row.
Tuipulotu predicts the new-look All Blacks will play an expansive style under Robertson, but only if their forwards can dominate the English pack.
"We will want to match them up front and win that area," he added. "We want to be strong in our set piece and then be able to finish out wide."
England (15-1)
George Furbank; Immanuel Feyi-Waboso, Henry Slade, Ollie Lawrence, Tommy Freeman; Marcus Smith, Alex Mitchell; Ben Earl, Sam Underhill, Chandler Cunningham-South; George Martin, Maro Itoje; Will Stuart, Jamie George (captain), Joe Marler
Replacements: Theo Dan, Fin Baxter, Dan Cole, Alex Coles, Tom Curry, Ben Spencer, Fin Smith, Ollie Sleightholme
