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Cape Verde, Guinea-Bissau and Mali also booked places at the African showpiece from 13th January in the Ivory Coast, raising the number of qualifiers to 14.
Hosts the Ivory Coast, holders Senegal, Algeria, Burkina Faso, Egypt, Equatorial Guinea, Morocco, South Africa, Tunisia and Zambia had already secured places for the 24-team finals.
Nigeria needed a draw in Liberia - the temporary home of Sierra Leone as they do not have an international-standard stadium - to clinch qualification on matchday five.
The Super Eagles made a strong start, building a two-goal lead within 32 minutes thanks to Napoli star Osimhen. Top scorer in the last Serie A season, the 24-year-old has been linked with Bayern Munich, Chelsea, Manchester United, Paris Saint-Germain and Real Madrid.
His first goal came from a perfectly weighted lob over 18-year-old goalkeeper Ibrahim Sesay and he later pushed the ball into the net in a goalmouth scramble.
