A trip to Wembley for what would be the Latics' first-ever appearance in the semi-finals of the competition awaits if they can get past the Toffees.
Martinez admits that prospect lends an "extra-special" dimension to this weekend's contest.
But asked this morning what it would mean to get Wigan - whose best run in the FA Cup before this season saw them eliminated in the 1987 quarter-finals - to Wembley, the Spaniard said: "I don't really think that far (ahead), because I'm very pleased to get to where we have got so far, but we have done nothing yet.
"It would be an incredible achievement (to reach the semi-finals), and that is why we are going to fight tooth and nail to get there.
"But until you get there, it is pointless to make an overall assessment."
Asked if he had allowed himself to dream about bringing a trophy to the club, Martinez said: "No - I think we are still too far (away).
"Ninety minutes is an eternity in football, never mind looking to the final.
"We are happy to look back at this year's competition and how well we have done. Now, going to Goodison Park in the quarter-finals is a real challenge, and that is the way we are looking at it. Then, if you can overcome that, it will be the moment to look at what is ahead and what that would mean.
"When you are facing a game that could make history, though, for any club that is always extra-special."
- Sports & Recreation