Just my opinion, but - if you plan on replacing sometime in the near future, I would sand them and maybe just paint them with a durable paint - persoanlly i wouldnt go with a lacquer and I wouldnt start mixing products (mainly b/c Im a multiple homeowner, a DIY'er and not a professional) - professionals might suggest something different though. I have also refinished furniture- most recently a cupboard that gets A LOT of use - kids in and out of it looking for food, lol All we used was a high gloss latex paint b/c I needed it to be the same as a railing...I didnt line the shelves either and there are no scratches or wear (but dishes and glasses arent going in and out). Again, I woulduse shelf liners in kitchen cabinets.
Also, I recently noticed a "kit" sold in the big box stores and also advertised on television- I dont know what it is called but it is specific to redoing kitchen cabinets Im dying to look into it but my cabinets are new.....
I dont know if this helped...hope it did, even a little!!
[when we redid cabinets, unfortunately we werent working with wood - they werer, errrr.....something else. We sanded and then painted and voila, they lasted 6-8 yrs...nicely.