Under, 23, joins the Ligue 1 side on an initial temporary basis until 30 June 2022.
The loan fee for the Turkey international, which is based on a number of factors, could reach a maximum amount of €500,000.
The agreement also includes an obligation for Marseille to make the transfer permanent based on the fulfilment of certain requirements.
That fee has been set at €8.4 million.
Should the deal be made permanent, the Giallorossi will also be owed 20 per cent of any subsequent transfer involving the player.
Since joining Roma in the summer of 2017, Cengiz has gone on to make 88 appearances for the club – scoring 17 goals.
He spent the 2020-21 season on loan with Premier League side Leicester City.
Good luck with this new challenge, Cengiz!
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