Kosciuszko's decision was made for him after his slowest time in qualifying, with all of the other drivers electing to run as far down the order as possible in an effort to avoid sweeping the surface of the road clean.
Qualifying stage winner Mikko Hirvonen is predictably 13th and the last of the World Rally Cars to start.
"It was a very straightforward choice," said the Finn. "The weather's not going to change and you want as much of the loose gravel cleaned away as possible.
"This is the best possible place to start so, right now I know I've done all I can to get the result I want from this event."
Hirvonen added, however, that he did not expect conditions to change too dramatically for the cars immediately before him.
"The times can be pretty similar from anywhere around Jari-Matti [Latvala], who's seventh on the road back to us," said Hirvonen.
The event starts from Guanajuato at 2000 local time, with a stage running straight into the middle of the city and another spectator-pleasing test on the road back to Leon.
The mainstay of the action gets underway on Friday morning.
- Sports & Recreation
- Mikko Hirvonen