Tear kraft paper or brown paper bags into squares approximately 10 inches across. Ragged edges are desirable. Tear enough squares to cover the entire area you intend to apply the finish to. Make sure you tear enough to overlap the edges of the squares. Wad the paper squares into tight balls and spread them back out to give them a crinkled texture. Repeat the wadding and spreading until the paper is softened. Use an iron on its lowest setting to spread the paper so it will adhere to the wall.
Spread a thin layer of polyurethane in an area large enough to apply four of the kraft paper squares to. Use a soft bristle paint brush to spread the polyurethane. Press the paper into the polyurethane and spread it flat. Overlap the squares enough to cover the entire surface completely. Spread a coat of polyurethane over the top of the kraft paper squares. Brush the polyurethane in until it saturates the paper.
Apply a layer of polyurethane to another section of about the same size and stick down a layer of paper. Spread a layer of polyurethane across the paper and brush it in as before. Continue adding paper until the entire wall area is covered.
Paint on a glaze of dark brown color across the surface. Flat cola, strong tea and coffee or watered down gloss latex paint make good glazes. Apply it using a dry brush and a swirling stroke to get a textured effect.
Allow the polyurethane and glaze to dry thoroughly, following label instructions for best results. In general, two to three hours will be needed between coats. Apply additional coats of polyurethane and glaze until you have a smooth surface.