Neuer will captain Germany in the absence of midfielder Bastian Schweinsteiger in Warsaw on Saturday as the world champions look to build on their 2-1 win over Scotland in last month's Group D opener.
Poland have never beaten Germany, but Adam Nawalka's men made a confident start to their qualifying campaign, hammering international new-boys Gibraltar 7-0 in a game that saw striker Lewandowski score four times.
"Lewandowski is one of the world's best strikers," Neuer said. "We will have to be careful.
"It's important to be kick on from our three points against Scotland, but it will be a tough game in Warsaw."
Andre Schurrle trained away from the rest of the squad on Wednesday due to a foot injury, however, team manager Oliver Bierhoff revealed that the Chelsea forward has made good progress.
"Things actually look good for Andre Schurrle at the moment," Bierhoff said. "We're expecting him to be able to return to training tomorrow [Thursday]."
