Kyrgios and Wawrinka have not played a competitive match since last month's controversial second-round clash at the Montreal Masters.
The controversial Australian was this week slapped with a suspended 28-day ban and $25,000US fine by the ATP for telling the Swiss '(Thanasi) Kokkinakis banged your girlfriend (Donna Vekic)' during the match.
But Kyrgios, ranked 37 in the world, faces a monumental challenge to get past the first round having already lost to Murray in straight sets at the Australian Open and French Open this year.
Bernard Tomic, Australia's only seeded player in the men's draw at 24th, will face Damir Dzumhur in the first round.
Thanasi Kokkinakis faces a tough opening assignment against Frenchman and 12th seed Richard Gasquet, while veteran Lleyton Hewitt starts his final US Open campaign against Aleksandr Nedovyesov of Kazakhstan .
Sam Groth plays Alexandr Dolgopolov while John Milman meets Sergiy Stakhovsky for a spot in the second round.
In the women's draw, 22nd seed and 2011 US Open champ Samantha Stosur meets Timea Babos of Hungary in the first round.
Casey Dallacqua will play a qualifier while Daria Gavrilova faces a much tougher test against second seed Maria Sharapova.
Ajla Tomljanovic meets Italy's Karin Knapp while Jarmilla Gajdosova faces 26th seed Flavia Panetta.
