Goals from David Bell and Paul Furlong in an excellent first-half display set Luton on their way.
And Furlong's second of the evening after the interval, following Greg Halford's sending-off for two yellow cards, completed a satisfying night's work against the Premiership new boys.
Hatters made just two changes to the side that comfortably beat Gillingham at the weekend, as Steve Robinson replaced Dave Edwards and Dean Morgan came in for Darren Currie, who played on Saturday despite his wife going into labour before the game.
Town started slickly and after Furlong directed a free header wide from 12 yards in the seventh minute after Richard Jackson's centre, Drew Talbot then fired just past the post from eight yards following Morgan's left-wing cross seven minutes later.
Luton looked composed and were only denied an opener in the 15th minute when Halford crudely brought down Morgan as the winger sprinted clean through on to Matt Spring's defence-splitting pass.
Halford was not even booked never mind shown the red card he deserved, but Hatters made light of the injustice as Bell stepped up to smash the resulting 20-yard free-kick through the wall and into the net for his second goal in four days.
Sunderland could only muster two half-chances from their former Hatter Daryl Murphy. Instead Town almost doubled their lead on the half-hour when Furlong smashed another 20-yard free-kick inches past the post.
With the Black Cats rattled, Luton made it 2-0 two minutes before the break when Alan Goodall's weighted pass set Furlong free and the veteran striker nonchalantly lobbed over Darren Ward for his second of the season.
Sunderland finally showed a threat moments later but after Anthony Stokes' 25-yarder came back off the bar, David Forde was on hand to gather Michael Chopra's follow-up.
The visitors tried to push on after the interval, but hardworking Town defended from the front and a wayward 30-yarder from Grant Leadbitter on the hour was the best Sunderland could muster.
Things got worse for Sunderland a minute later as Halford, guilty of the unpunished professional foul in the first half, picked up a second booking in the space of ten second-half minutes and was duly sent off.
Furlong played in Morgan to run into the penalty area and fire at Ward's legs in the 70th minute before Town loan signing David Forde was called into action at the other end two minutes later, superbly blocking Leadbitter's 15-yard effort.
But Furlong sealed matters in the 76th minute with his second of the night, touching home Bell's header down from Chris Coyne's deep free-kick.
The 38-year-old was denied his hat-trick in the closing stages when Nyron Nosworthy cleared substitute Paul McVeigh's cross as Furlong waited to pounce.