Go over the whole wood surface with your vibrating sander and 80-grit sandpaper, removing the surface layer of wood and any grime with it. Brush off the dust.
Re-sand with 220-grit sandpaper in your sander to get the surface smooth. Brush off the dust.
Spread newspapers under the area. Put on your rubber gloves. Wear the gloves for the remainder of the project.
Brush wood conditioner onto the wood with a paintbrush, letting it soak into the pores. Let it sit for four hours or more.
Apply wood stain over the surface with a paintbrush, brushing it on thickly, letting it sit for one minute, then wiping up the excess stain with an old rag. Do the whole piece.
Let the stain dry for 10 to 12 hours.
Cover the wood in a thin layer of polyurethane, brushing it on lightly, in a smooth, flat coat. Let it dry for six to eight hours.
Gently buff the dried polyurethane with 220-grit sandpaper, by hand, just enough to dull the shine so the next coat will stick. Brush off the dust. Apply the second coat in the same manner as the first. Let it dry. If a third coat is desired, buff the second coat with sandpaper again before applying it.