Need help with refinishing a multiple scratches on body and neck and inlays are not flush

[Ericjohn]

I want to apply an even amount of laquer to my guitar body so that it feels glassy-smooth like when it was original.  It was bought used with various patches of hardened goop over the neck and body which I foolishly (insanely) scratched away with rough sandpaper.

To make matters worse I applied some laquer to the exposed wood parts in an attempt to "cover up" the rawness thinking I could fill in the blanks and everything would be ok.

I have a can of minwax clear gloss spray which I'm sure is nitrocellulose.  I'm wondering if I should sand down the body and neck and then reapply some laqueur to get back the glossiness.  I'm looking for advice about how to refinish the guitar so I can undo the error of having sanded away the goop.

Second Question

 The inlays on the guitar are also noticeable as I fret over them.  They seem to be sunk in when compared to the fretboard.  Is there any easy troubleshooting that can be done?

 

Please visit this photo album for pictures of the specified guitar:

http://imgur.com/a/FAjnZ