C-152 pilot reported a critical ground conflict by crossing the runway hold short line during departure taxi. A landing aircraft executed a safe go around while the departing aircraft taxied behind hold short line.

Narrative

I was taxiing from self-serve fuel down Taxiway 1 to Runway XXR for departure. After run up I was advised to switch to Tower and did so; and continued the taxi to the runway hold short bars. I called up Tower and said I was coming up on XXR and ready to go. Tower responded promptly with instructions to take off on Runway XXL. Although I was anticipating XXR for takeoff; being told to take off XXL was not out of the usual as I have received similar instructions at ZZZ prior to this event; where I have to cross the closer runway to depart off the left. When I was given this instruction; I very explicitly mentioned the left 2 times on my reply call to avoid any mistakes but also for myself as an out-loud reminder that I was now departing off the LEFT and not the original runway I had been planning for. I said 'Ok; continuing to XX LEFT; and XX LEFT cleared for takeoff; Aircraft X'.As I crossed the hold short and finished my final checks 'Lights; Camera; Action; Finals Clear' - I looked left and immediately noticed another Cessna on a short final for XXR; while at the same time braking quickly and coming to a stop while the frequency also went crazy with blocked transmissions (assuming everyone chiming in to prevent a possible incursion or accident). Although I had begun crossing the hold short; I did not enter the actual pavement surface the runway and the other Cessna executed a safe go around. At that point I asked Tower what they wanted me to do; and they instructed me to 180 U turn and hold short XXR; which I complied with and was then cleared for takeoff from XXR. There had been a student pilot holding short opposite at XXL and its possible Tower thought that is who called for takeoff. I am always diligent with my final checks before taking a runway and departing; and I think my final look left before fully entering the runway is what prevented this from being more serious. From now on I will make sure to have a more 'big picture' understanding before rolling for takeoff - I was thinking why did I not see him on my ADS-B and I realized because both my GPS units were zoomed in to airport taxi diagrams. I always cock the airplane sideways when holding short due to the high wing not allowing you to see any aircraft on final; but as I had been on a slow roll already when I was cleared for takeoff I did not get to see final until that final moment. A nice wake up call to always take it slow; and verify everything; and have that big picture situational awareness.