Apply the stripper to the tabletop. Spread it over the surface of the table, and scrape the old finish off the table with the scraper. Repeat this process until you've removed all the old finish. Rub the table with fine steel wool to remove any excess wax or finish.
Attach the sandpaper to the sanding block, and sand to remove any imperfections. Sand in the direction of the grain until you've rendered the tabletop perfectly smooth. Wipe the tabletop completely with a tack rag soaked with mineral spirits once the kitchen table top feels smooth to the touch, removing any traces of sandpaper residue.
Vacuum the room after you have finished sanding, in order to prevent dust from getting into the new finish you'll apply. Stir the polyurethane, and spread it on the tabletop with a trim brush. Let the polyurethane dry for two hours.
Apply a second coat of polyurethane and allow it to dry for two more hours. Lightly sand the tabletop, then wipe it with the tack rag and vacuum the area again. Apply the third and final coat of polyurethane to the tabletop and allow it to dry. You have now restored your kitchen table to its former glory.