The Spaniard bemoaned the hectic festive fixture list after his side's promising run of Premier League results was ended by a 4-1 home defeat against Sunderland on Tuesday and will take the opportunity to make multiple changes at the County Ground.
Martinez said: "We need to refresh individual situations. There are certain players who need to play, other players need to have a real break.
"Momo Diame is going to join Senegal for the African Nations Cup and I want to have a look at the youngsters at the club as well. It's a good game for us.
"It's been too many games. I cannot explain from a scientific point of view how you can perform with the amount of games that we've got in our league.
"Now is a good moment to rotate the squad and share the responsibility throughout all the players that we've got at the football club."
Striker Callum McManaman, back after a successful loan spell at Blackpool, emerged at the same stage last year when he netted his first senior goal in the 3-2 victory over Hull and is likely to be one of the first names on the teamsheet.
The 20-year-old told Latics Player: "I really enjoyed it at Blackpool. It was good experience for me and now I'm looking to help Wigan.
"I was always checking the scores and keeping in touch with the lads. Obviously we got a few points lately so we need to keep that run going.
"My aim now is to get in the first XI and play in the Premier League every week. I'll hope to start on Saturday like I did last season and do what I did then."
Fellow young players Daniel Redmond, Jordan Mustoe and Nouha Dicko could also figure along with the likes of Mike Pollitt, James McArthur and Shaun Maloney, who have struggled to force their way into the first team this season.
Martinez may also decide to hand Emmerson Boyce his first appearance in two months following his recovery from a hamstring injury, but winger Albert Crusat is very doubtful after hobbling off with a back problem against Sunderland.
The loss to the Black Cats made it eight league games at the DW Stadium without a victory, during which time Wigan have picked up only three points.
Sunderland's final goal, a thunderbolt from David Vaughan 10 minutes from time, was the 11th the Latics have conceded in the final quarter of an hour of matches, more than any other team in the Premier League.
However, Martinez denied his team are vulnerable at the end of games and felt they paid for having to commit large number of players forward.
He said: "We've been finishing games really strong. Against Liverpool and Chelsea at home we forced the opposition to defend really well and we created good chances, at Stoke we got back with 10 men.
"I take responsibility. I opened the game trying to create spaces and we took risks. We need to give credit to Sunderland for the way they took advantage of that.
"Their counter-attack play was very good. That game was very specific and unfortunately we didn't get the breaks."
