In most cases, if you have done all the right things like sanding and cleaning between coats, you should be done and have an excellent smooth glossy finish. Any further sanding or polishing with any kind of abrasive will dull the finish. Normally urethane does not need a wax. After some use and a good week or two of total cure time, a regular furniture wax like Pledge or Butcher's Wax will help keep the finish clean and shiny. Never use an abrasive polish. If the finish dulls over time, buff it with 220 grit paper and give it a fresh coat of urethane. This should not be required for a long time depending on usage.
Disassemble
It will be easier to work with if you can take the furniture apart, or at least break it down in to smaller pieces. If you can't take it apart, you'll still want to remove any doors or drawers.
Sand
You'll want to sand the surfaces that will be painted, with 220 grit sand paper. Be careful not to sand too much, you don't want to sand completely through the veneer. You're just looking to remove the protective coating, and scuff up the surface a bit.
Wipe away the dust
Wipe the surfaces down with a Tack cloth to remove all the dust.
Prime
Prime the surfaces with a primer designed for laminate, or "glossy surfaces". Zinsser Bulls Eye 1-2-3 Primer/Sealer is one such primer, though somebody in the paint department at your local hardware store may be able recommend a better/different one.
Wait
You'll want to wait the full cure time specified in the instructions on the primer, before you start painting.
Paint
Apply 2 coats of paint (waiting the specified time between coats), with a foam brush and/or roller. You can use any type of brush you want, but a regular brush might leave streaks while a regular roller may leave an undesired texture.
Seal
Once the paint has fully dried, you can apply a polyurethane to help protect the finish. Apply 2-3 coats with a foam or soft bristle brush, sanding between coats with 220 or 320 grit sand paper (See What grit sandpaper should I use between coats of poly?).
Put it back together
Reassemble the furniture, and touch up any spots damaged during assembly.
Best Answer
If your existing finish truly is lacquer, all you would need to do is apply additional coat(s) of high gloss clear lacquer.
Always use the very best brush you can afford, or spray it. Lay the material flat, for best results. If you have no experience with this type of finish or with the application techniques mentioned, you should practice practice practice on some sample pieces first (and read a book about working with lacquer, maybe).