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Completing the final touches with a wood carving project is a completely different process and can even take as long as actually carving it. These final touches can include adding your favorite wood polish/finish, but before you can even do that, the most important part, arguably, is sanding it down. The best sandpaper for wood often depends on what you need it for (removing a lot of wood material, fine sanding, etc.)
Fandeli 60 Grit Coarse Sheets
Low grit count coarse sandpaper for removing wood material rapidly. For first touch sanding.
3M Medium 100-Grit
Medium grit count to smoothen out rougher areas. Does not remove paint or varnish. Use as a follow up to coarse sandpaper.
3M Fine 220-Grit
Fine grit count for slowly removing wood material. Follow up to medium grit sandpaper.