McCullum expressed confidence that whichever players were picked will do the job in Christchurch.
He said all four specialist seamers had been in good form in domestic cricket.
"They know the conditions well in New Zealand and they've performed strongly," he said.
"Whatever combination we go for, I'm sure it will be the right one."
The match will mark Hagley Oval's debut as a Test venue and will feature two sides who will be involved in the World Cup opener at the same venue on February 14.
After the bare pitches in the UAE, where choosing to bat was a formality for the skipper winning the toss, McCullum has indicated he will opt to field if he gets to choose.
He looked at the wicket on Wednesday and it appeared to have some moisture in it, and that was likely to be retained by the cloudy weather on Christmas Day.
"Until we know what it's like in the morning, get the covers off, see what the day is like, it's pretty hard to make that kind of decision," he said.
"But I guess you're leaning towards bowling first at this point of time."
New Zealand go into the contest not having lost a Test series in a year-and-a-half, winning three of the five series they have played in that time.
With the World Cup looming, McCullum wants to keep that momentum going against Sri Lanka, against whom the Black Caps will also meet in seven one-dayers.
"There's challenges in front of us - Sri Lanka are a very good team and they travel a lot better than they used to," he said.
"They're not going to roll over for us. We're going to have to be very smart and consistent with our style of play and how we execute our game plan."
- AAP