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Last Tested: May 29, 2019
No. Non-admins can be granted the sudo permission but they will not be able to sudo as a user who has the administrator role.
These non-admin users will simply not see an option to sudo in the users panel for admin roles.
From the docs:
Users can sudo (in other words, act as and temporarily inherit the permissions of) another user by clicking the Sudo button on the Users page.
sudopermission does not allow a non-admin to sudo as an admin, but a non-admin could potentially escalate their privileges by using sudo, so exercise caution.