I'm not sure about what's idiomatic, but for this example I'd be inclined to go for this
99 (1 I.@,@:= ])} p NB. or ([: I.@, 1=]) if you prefer
0 99 2 0 99
2 0 99 2 0
99 2 0 99 2
In terms of how to idiomatically convert a mask to a noun of 2D indices, I think it's usually ($ #: I.@,) or the less obvious (4 $. $.)
] k =: (4 $. $.) 1 = p
0 1
0 4
1 2
2 0
2 3
99 k} p
99 2 0 99 2