This represents an additional five players compared to previous tournaments.
FIFA announced the change on Thursday.
Countries are expected to eventually pick 23 players for the competition in Russia.
The deadline for teams to name their squad list is June 4, ten days before the opening match between Russia and Saudi Arabia, while the 35-man provisional roasters must be named on May 14.
In 2014, the NFF announced a provisional roster containing 30 players. Daniel Akpeyi, Elderson Echieijle (injury), Joel Obi, Nnamdi Oduamadi, Nosa Igiebor, Sunday Mba and Victor Obinna were eventually dropped.
Super Eagles coach, Gernor Rohr, is expected to name his final 23-man squad for Russia 2018 after the friendly against England on June 2.