Move the desk to an open, well-ventilated workspace or outdoors. Remove all hardware, doors and drawers from the desk. Place the drawers and doors on a clear worktable or sawhorses.
Mix a solution of 1/4 cup trisodium phosphate and 1 gallon water in a bucket. Use this solution to scrub down every surface of the desk. This will remove dirt and oil stains, which could interfere with the lacquering process.
Mix the first coat of lacquer with an equal amount of lacquer thinner or mineral spirits. This will help the first coat dry and harden to form a protective seal on the wood.
Paint the lacquer on every surface of the desk, using a natural- or synthetic-bristle paintbrush. Make full, straight, even strokes with the brush, and spread the lacquer as thinly as possible. Do not overload the brush with lacquer. As with staining, always apply lacquer with the grain of the wood.
Allow the first coat of lacquer to dry completely. Sand the wood very lightly with superfine sandpaper, 400-grit or higher. Wipe the lacquered wood clean with a damp cloth.
Apply one or two more coats of lacquer, but do not dilute the lacquer for these subsequent applications. Once the final coat is dry, wipe the wood with a clean lint-free cloth.