Basically, you need to go out and get some wet/dry sandpaper in various grits. Then, take masking tape and mask off the entire CPU, except for the core which obviously has to be exposed.
That done, grab a little dish of water and the roughest sand paper that you got. Wet the core a very tiny bit and set to work on it with the sandpaper. Make sure you move in a figure-8 pattern, as that will ensure you evenly sand down the entire core. After not too long, you should start to see some copper peeking through the silvery metal on top of it. Use the heavy sandpaper until all of the silver is gone.
After you've got the copper showing itself, move down to a finer grain of paper and keep working in the same figure-8 pattern. You might want to rotate the CPU 90 degrees every so often as you sand, again ensuring even sanding all around. When you've got the CPU down to the smoothest it will be with that grain of paper, go finer. You want to eventually move down to the finest grain of paper you can find, which almost feels like it doesn't have sand on it. Take your time doing the job as you certainly don't want to mess up. You can keep taking copper off the CPU until is is almost flush with the ceramic part around it. When all of that is done, you've got yourself a lapped CPU.
NOTES: Keep wiping the CPU off as you go and reapplying fresh water. You want to keep as clean as you can through the whole process. Remember, this is a detail job, not one you can just attack full force. Good luck!
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