Position the tip of the cold chisel beneath the edge of the thinset. Strike the chisel's base gently with the hammer. This drives the flat chisel tip between the thinset and your subfloor, breaking it apart.
Work in sections, breaking up as much of the hardened thinset as possible with the cold chisel and hammer.
Sweep away the broken pieces of thinset with a broom.
Attach a carbide sanding disc to the orbital sander.
Turn on the sander. Move the sander slowly back and forth across the thinset, breaking it apart. For best results, start at the corner of the room and work your way outward. This ensures you do not miss any thinset.
Sweep away any small chunks of thinset the sander dislodged. Give the sanding dust several hours to settle on the wooden subfloor. Wipe away the settled mortar dust with a tack cloth.