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 what it would mean to get to Wembley, he 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. When you are facing a game that could make history, though, for any club that is always extra-special (to reach the semi-finals), and that is why we are going to fight tooth and nail to get there."
The Spaniard added: "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."
Martinez - whose side are currently 17th in the Barclays Premier League, separated from the relegation zone by goal difference alone with 10 games to go - has emphasised that retaining their place in the division is Wigan's priority.
He does feel, though, that continued progress in the cup may well prove beneficial for the Latics' league form, and has made it clear that he views Saturday's clash with Everton as an important opportunity for his team to bounce back from their 4-0 top-flight home defeat against Liverpool last weekend.
"I think with the stage that we are at in the season now, it is quite straightforward - we are going to try to win every game that is left," Martinez said.