The much-awaited Test series will begin on December 17 at the Adelaide Oval.
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Kohli will head back home after the series opener to attend the birth of his first child. Ajinkya Rahane will lead India in the remaining three Tests.
India beat Australia 2-1 in the Test series in their previous tour in 2018-19. They became the Asian country to win a Test series Down Under. However, it came in the absence of Steve Smith and David Warner, who were then serving ball- tampering bans.
"India deserved to win that series a couple of years ago because they were the better team. Virat Kohli, probably the biggest superstar in cricket at the moment, said Test cricket is the most important format of the game," Warne told Sports Tak in an exclusive chat.
"Huge congratulations to the BCCI, the way they have stuck to their first-class cricket. Players are actually going back to first-class cricket, they have to make runs, get selected.
"I reckon in the time I played India, it was more ODI cricket, there was no T20 obviously. India have now become one of the best sides in the world if not the best in the Test match arena. I think the IPL has helped," he added.
"All the international fast bowlers coming to play IPL, terrific young batsmen from India facing the quality international fast bowlers. India are producing lots of fast bowlers. I am thoroughly looking for this series.
"Who do I think will win? I think Australia will win in these home conditions. My head sort of says India, my heart says Australia. But I think with Virat Kohli playing only that first Test match, Australia might have a bit too much firepower. I will say 2-1 to Australia," he opined.
The battle for the Border-Gavaskar Trophy will begin with a Day-Night encounter at the Adelaide Oval on December 17, followed by Tests at the Melbourne Cricket Ground on December 26, the Sydney Cricket Ground on January 7 and the Gabba on January 15.