diff --git a/gluten-substrait/src/main/java/org/apache/gluten/substrait/expression/ExpressionBuilder.java b/gluten-substrait/src/main/java/org/apache/gluten/substrait/expression/ExpressionBuilder.java
index 9d5b5c9a10..8a790a5319 100644
--- a/gluten-substrait/src/main/java/org/apache/gluten/substrait/expression/ExpressionBuilder.java
+++ b/gluten-substrait/src/main/java/org/apache/gluten/substrait/expression/ExpressionBuilder.java
@@ -256,6 +256,11 @@ public static SingularOrListNode makeSingularOrListNode(
     return new SingularOrListNode(value, expressionNodes);
   }
 
+  public static SingularOrListNode makeSingularOrListNode(
+      ExpressionNode value, List<Object> rawValues, org.apache.spark.sql.types.DataType dataType) {
+    return new SingularOrListNode(value, rawValues, dataType);
+  }
+
   public static WindowFunctionNode makeWindowFunction(
       Integer functionId,
       List<ExpressionNode> expressionNodes,
diff --git a/gluten-substrait/src/main/java/org/apache/gluten/substrait/expression/SingularOrListNode.java b/gluten-substrait/src/main/java/org/apache/gluten/substrait/expression/SingularOrListNode.java
index c55791a085..acdd4eca1f 100644
--- a/gluten-substrait/src/main/java/org/apache/gluten/substrait/expression/SingularOrListNode.java
+++ b/gluten-substrait/src/main/java/org/apache/gluten/substrait/expression/SingularOrListNode.java
@@ -17,6 +17,7 @@
 package org.apache.gluten.substrait.expression;
 
 import io.substrait.proto.Expression;
+import org.apache.spark.sql.types.DataType;
 
 import java.io.Serializable;
 import java.util.ArrayList;
@@ -25,18 +26,39 @@
 public class SingularOrListNode implements ExpressionNode, Serializable {
   private final ExpressionNode value;
   private final List<ExpressionNode> listNodes = new ArrayList<>();
+  // rawValues and dataType allow delaying literal node construction until toProtobuf()
+  private final List<Object> rawValues;
+  private final DataType dataType;
 
   SingularOrListNode(ExpressionNode value, List<ExpressionNode> listNodes) {
     this.value = value;
     this.listNodes.addAll(listNodes);
+    this.rawValues = null;
+    this.dataType = null;
+  }
+
+  SingularOrListNode(ExpressionNode value, List<Object> rawValues, DataType dataType) {
+    this.value = value;
+    this.rawValues = new ArrayList<>(rawValues);
+    this.dataType = dataType;
   }
 
   @Override
   public Expression toProtobuf() {
     Expression.SingularOrList.Builder builder = Expression.SingularOrList.newBuilder();
     builder.setValue(value.toProtobuf());
-    for (ExpressionNode expressionNode : listNodes) {
-      builder.addOptions(expressionNode.toProtobuf());
+    if (!listNodes.isEmpty()) {
+      for (ExpressionNode expressionNode : listNodes) {
+        builder.addOptions(expressionNode.toProtobuf());
+      }
+    } else if (rawValues != null) {
+      for (Object obj : rawValues) {
+        // construct a temporary LiteralNode and convert to protobuf to avoid keeping
+        // many LiteralNode objects in memory at once. Use per-value nullability.
+        LiteralNode literalNode =
+            (LiteralNode) ExpressionBuilder.makeLiteral(obj, dataType, obj == null);
+        builder.addOptions(literalNode.toProtobuf());
+      }
     }
     Expression.Builder expressionBuilder = Expression.newBuilder();
     expressionBuilder.setSingularOrList(builder);
diff --git a/gluten-substrait/src/main/scala/org/apache/gluten/expression/PredicateExpressionTransformer.scala b/gluten-substrait/src/main/scala/org/apache/gluten/expression/PredicateExpressionTransformer.scala
index 9f443973a9..3f74cab69a 100644
--- a/gluten-substrait/src/main/scala/org/apache/gluten/expression/PredicateExpressionTransformer.scala
+++ b/gluten-substrait/src/main/scala/org/apache/gluten/expression/PredicateExpressionTransformer.scala
@@ -40,10 +40,18 @@ case class InSetTransformer(
     original: InSet)
   extends UnaryExpressionTransformer {
   override def doTransform(context: SubstraitContext): ExpressionNode = {
-    InExpressionTransformer.toTransformer(
-      child.doTransform(context),
-      original.hset,
-      original.child.dataType)
+    val leftNode = child.doTransform(context)
+    val values = original.hset
+    val valueType = original.child.dataType
+
+    // Keep raw literal values and defer building LiteralNode objects until toProtobuf().
+    val rawValues = new java.util.ArrayList[Object](
+      values.toSeq
+        // Sort elements for deterministic behaviours.
+        .sortBy(Literal(_, valueType).toString())
+        .map(_.asInstanceOf[Object])
+        .asJava)
+    ExpressionBuilder.makeSingularOrListNode(leftNode, rawValues, valueType)
   }
 }