The former Ipswich striker slotted home the winner on the hour, fittingly from the penalty spot after being brought down by defender Fitz Hall, to complete an impressive comeback by Mick McCarthy’s men.

It was at the same end of the Stadium of Light that Jeff Whitley’s shoot-out miss had cost the Black Cats their place in the play-off final last May.

Stewart he fired coolly low to Gabor Kiraly’s left to settle this tie.

Palace had actually taken the lead when Sunderland Neill Collins turned Wayne Routledge’s cross into his own goal after 41 minutes.

But the home side, who had largely dominated up until that point, levelled within three minutes through Andy Welsh’s free-kick on his home debut.

The goal launched a stirring revival in front of a crowd of just 17,536, almost 9,000 fewer than watched Monday’s 1-1 league draw with Gillingham.

Having fought such a tooth and nail battle at the end of last season, there was never likely to be much to choose between the sides, and so it proved.

Sunderland, who had suffered a miserable Christmas period, dominated the opening half-hour to such an extent that the Eagles barely made it out of their own half.

The Black Cats held sway in central midfield to such an extent that wide men Routledge and Vassilis Lakis saw too little of the ball to make an impression and that left Andrew Johnson crucially isolated.

Iain Dowie’s men might have been behind in the very early stages when Welsh capitalised on Hall’s error to smash a fifth-minute volley against the crossbar.

And Elliott also passed up a good opportunity when he headed straight at Kiraly from the impressive Welsh’s cross.

But as gale-force winds and driving rain lashed Wearside, Palace belatedly found their feet as Michael Hughes and Ben Watson started to dominate midfield.

It was Watson who created his side’s first real opportunity on 28 minutes when he slid Lakis into acres of space on the left.

The winger seemed to take an age to unleash his shot, and when he did, his effort sailed wide of Thomas Myhre’s left post to hand the Black Cats a major let-off.

But he was shown exactly how to do it four minutes before the break as Palace got their noses in front.

Mikele Leigertwood’s strength gave Routledge the chance to cross from the right, and when he did, Collins found the back of his own net from close range.

But McCarthy’s men hit back within three minutes when Welsh’s free-kick evaded both Stewart and defender Darren Powell in the middle and crept past Kiraly.

The Black Cats returned in determined fashioned with Welsh and Elliott both threatening during the opening minutes of the second half, and Palace were rocking again.

Full-back Danny Butterfield, who had seen more than enough of Welsh before the break, was fortunate to get away with a mis-kick in front of his own goal as he attempted to clear Sean Thornton’s 54th-minute cross, and Routledge had no qualms about conceding a corner from the rebound.

But Palace fell behind on the hour after Hall’s afternoon took a turn for the worse.

The defender allowed Stewart to get goal-side of him as he set of in pursuit of Welsh’s hopeful long-ball, and when he bundled him to the ground, referee Rob Styles pointed straight to the spot.

Stewart kept his cool as a disbelieving Hall was booked, and then calmly stroked the ball low to Kiraly’s left to make it 2-1.

Dowie knew time was running out and sent on Tom Soares and Neil Shipperley for the ineffectual Lakis and Watson, Shipperley getting in an on-target, if weak, header within seconds of his arrival.

But the visitors were not done and, but for Myhre, who raced from his line on 70 minutes to get to Soares’ through-ball a split-second before the pacy Johnson, they might have been back on terms.

Stewart and Welsh received standing ovations as they were replaced by the fresh legs of Chris Brown and Matt Piper with the clock running down, but there was still work to be done.

Thornton went just too high with a dipping free-kick five minutes from time and had claims for a second penalty rejected before then seeing another shot tipped on to the bar by Kiraly, but the damage had already been done.