Disassemble as much of the cabinet as you can, removing the wood from non-wood parts. Tape off with masking tape anything you can’t remove. Lay out a tarp around the wood part of the cabinet to protect the floor.
Set up the sander with heavy sandpaper. Sand the wood surfaces of the cabinet, removing the existing finish completely. Wipe away the dust.
Sand the surface a second time with fine sandpaper, getting the bare wood flat and dull. Wipe off the dust.
Brush stain over each section of the cabinet with a paint brush, laying it on as thick as possible. Let it sit for one minute. Wipe up the surface stain with paper towels, leaving the stain that has penetrated the wood.
Let the stain set overnight.
Apply a light, thin coat of polyurethane over the wood, using your paint brush to brush it in the direction of the wood grain. Do the whole cabinet. Let it dry for eight hours.
Dull the shine of the polyurethane with extra-fine sandpaper, lightly sanding it by hand. Wipe off the dust.
Apply a second coat of polyurethane. Let it dry. Sand it lightly by hand. Apply a third coat and let it dry for 24 hours. Reassemble the cabinet.