The former England midfielder brought in forward Hamza Al Dardour and midfielders Yousef Ahmad and Abdallah Deeb for the Group D clash at the Melbourne Rectangular Stadium.
Defender Saeed Murjan started in place of Anas Ban Yassen, who was sent off in the 1-0 loss to Iraq.
Al Dardour will lead the line in the absence of first choice forward Ahmad Fayel, who was in a semi-coma state and suffering from hypothermia after a lengthy wait in a cold drug testing room following the Iraq defeat.
Wilkins has yet to claim a win as coach since being appointed in September but he wants two from Friday's match and next week's tricky group finale against the Japanese.
"We have to beat Palestine and we have to beat Japan, so it will be very difficult for us, but we are looking forward to it immensely," he said.
"The game is so important to us as we have to progress so we have to win, a draw is no good."
Outsiders Palestine also made four changes from their opening defeat, a 4-0 hammering by holders Japan in their first ever game at the Asian Cup.
A red card against Japan ruled out Ahmed Mahajna, with midfielder Khader Abuhammad and attacking duo Ismail Alamour and Mahmoud Dhadha relegated to the replacements bench.
In there place came defenders Husam Abusalah and Tamer Salah and midfielders Hisham Salhi and Jaka Hbaisha.
Palestine - 21-Ramzi Saleh; 3-Husam Abusalah, 15-Abdallatif Al-Bahdari, 18-Musab Battat, 14-Abdallah Jaber; 12-Tamer Salah, 8-Hisham Salhi, 23-Murad Said, 19-Abdulhamid Abuhabib, 13-Jaka Hbaisha; 7-Ashraf Al-Fawaghra
Jordan - 1-Amer Shafi; 11-Oday Zahran, 3-Tareq Khattab, 6-Saeed Murjan, 21-Mohammad Al-Dmeiri; 5-Mohammad Mustafa, 18-Ahmad Elias Ahmad Ali, 23-Yousef Ahmad, 14-Abdallah Deeb; 8-Oday Al Saify, 20-Hamza Al Dardour
(Writing by Patrick Johnston in Singapore; Editing by John O'Brien)
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