The Russian gave Sinner a rare scare in the Italian Open semis earlier this month before eventually succumbing in three sets.
Sinner won his sixth consecutive Masters 1000 trophy by beating Casper Ruud in the Rome final.
That made the four-time Grand Slam champion only the second man to complete the set of all nine Masters 1000 titles, after Novak Djokovic.
Third seed Djokovic will kick off his latest tilt at a record-breaking 25th Grand Slam title against home player Giovanni Mpetshi Perricard.
Second seed Alexander Zverev is a potential semifinal opponent for Djokovic, who turns 39 on Friday.
The German has played Djokovic twice before at Roland Garros, suffering quarterfinal defeats against the Serb in 2019 and last year.
Djokovic is hoping to finally break out of his tie with Margaret Court on 24 Slam titles with a first major triumph since the 2023 US Open.
Zverev, still without a Grand Slam trophy after several near misses, plays Frenchman Benjamin Bonzi in round one.
The standout first-round tie sees in-form French No. 1 Arthur Fils take on 41-year-old former champion Stan Wawrinka, who is playing at the tournament for the last time before retirement.
Home favorite Gael Monfils, a semifinalist in 2008, starts his farewell French Open against fellow countryman Hugo Gaston.
American fourth seed Gauff, who beat world number one Sabalenka in a tense final 12 months ago, will start her title defense against compatriot Taylor Townsend.
Sabalenka, who has never won the Roland Garros tournament, was handed a difficult draw.
Four-time Grand Slam champion Osaka is a potential last-16 opponent for Sabalenka, although the Japanese star has never previously reached the second week in Paris.
Rising Canadian prospect Mboko or fifth seed Jessica Pegula could await the Belarusian in the quarters.