The Motsepe Foundation Championship outfit head into the tie as clear underdogs against the star-studded, reigning league champions – a reality Makhanya readily acknowledges.
Speaking in the build-up to the match, the former defender insisted Gomora will not simply roll over for Sundowns.
"Of course, the priority is to stay in the league and do well, which we are currently not doing.
"But at the same time, we can't say that we're in the Nedbank Cup we can go easy, just honour the fixture, and participate. That would be disrespectful to the game itself as well as this prestigious competition. We are going to go field our strongest team and give our best performance."
Makhanya added that at the very least, Gomora would have gotten the opportunity at the big stage to display their ability.
The 48-year-old mentor says that, in his view, the gulf in class between Sundowns and their lower division counterparts is evident.
"Sundowns have proven their capability over the years. They play in the CAF Champions League, so they are a team with a lot of experience and capacity. But again, you can't focus on that; you just have to understand what a team is capable of, prepare the team and see what you can come out with.
"This is a competition that prides itself on the underdogs producing those shocks results, so you put a plan into action and hope for the best."
Makhanya was then also asked how he plans to deal with Gomora players being star-struck when they come up against The Brazilians.
"Every professional footballer has a boyhood team – the team they supported growing up – their idols. But once you get to that level, you understand that this is work. This is professional football, and you are not there to admire anyone."