Place a plastic tarp or newspaper underneath the wood countertop to cover flooring.
Apply non-toxic gel stripper to the wood countertop with a painter's brush. It is best to apply the gel in section to ensure that you have covered all areas. Brush gel into the wood and in the direction of the wood grain. Ventilate your working area to remove harmful gel fumes. Allow the gel to set for 30 to 40 minutes.
Scrape the gel from the countertop with a putty knife. Do this carefully as not to slice the wood. Remove additional wood grit with a wood brush and lacquer thinner. Wipe off excess thinner with a dry soft cloth.
Sand the countertop with 150-grit sandpaper. Finish the wood countertop with 220-grit sandpaper, making sure to sand into the direction of the wood's grain. Use a vibrating sander for deep wooded gouges or apply wood filler to correct gouges that cannot be sanded out. Remove dust and grain particles from countertop with a cloth rag.
Apply two to three coats of oil-based polyurethane with a wide sponge brush; thin out the initial coat with mineral spirits for full coverage. Smooth out water-resistant polyurethane in the direction of the wood grain with the sponge brush so it won't leave residue marks.