Wouldn't work.
For one, With the amount of laquer you'd use it probably wouldn't cure. Think about how long it takes clear to cure after 10 or so coats on a guitar, and thats thin coats!
Also, do you realise how much laquer you would actually use?
Best bet if you want to try and carve your own it to buy some plexi glass/clear plastic blocks and carve from that, even then, the amount of polishing you'd have to do wouldn't be worth it. Also your technique would have to be spot on, any kind of clear plastic/acrylic like that is very unforgiving!