North Queensland winger Murray Taulagi has also been recalled and will join Walsh on an extended bench as the Maroons aim to square the series on June 17 at the MCG.
Finefeuiaki, 20th man in game one, is set to take his place on the bench after coach Billy Slater made tweaks to his starting side.
The ankle injury to Broncos forward Pat Carrigan, who came off the bench in the 22-20 loss to NSW in game one, has opened the door for Finefeuiaki, who has been a powerhouse in the Dolphins' surge into the NRL's top eight.
He is essentially an edge player, so Slater has switched game one lock Max Plath to the bench, elevated Cronulla forward Briton Nikora to the starting side in the back-row and moved North Queensland co-captain Reuben Cotter to lock.
The selectors have essentially shown faith in the side that led 20-0 in Sydney before being run down after Kalyn Ponga was sent off with 23 minutes remaining.
Walsh has been well below his best for the Broncos in his five games since returning from injury but Slater has great faith in him after he played such a key role in Queensland's 2023 series win.
The talismanic fullback may not see game time and has been called in as cover to replace Broncos teammate Ezra Mam, who was unused in the loss in Sydney.
Broncos centre Gehamat Shibasaki (knee) and Carrigan have been ruled out of the series.
Shibasaki was outside back cover in game one and that role will now fall to Cowboys winger Murray Taulagi who has been a success in six State of Origin games for Queensland.
Slater has stuck with the same starting backline from game one.
The Maroons' starters in recent matches have been top notch.
They blasted out of the blocks in game one in Sydney to lead 20-0 after 21 minutes, before being run down.
In the decider last year, the Queenslanders led 20-0 at halftime before winning 24-12.
And in game two in Perth in 2025, they led 26-6 after 40 minutes before triumphing 26-24.
Slater has got his starting team right and the players have responded.
The second half has been an issue, with the Maroons scoring just 10 points in their last four second halves combined.
Queensland will officially name their game-two side on Monday.
QUEENSLAND TEAM: Kalyn Ponga, Selwyn Cobbo, Robert Toiua, Hamiso Tabuai-Fidow, Jojo Fifita, Cameron Munster, Sam Walker, Thomas Flegler, Harry Grant, Tino Fa'asuamaleaui, Briton Nikora, Kurt Capewell, Reuben Cotter, Max Plath, Lindsay Collins, Trent Loiero, Reece Walsh, Murray Taulagi, Heilum Luki (20th man).
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