Hey guys, I'm new to refinishing necks on guitars so any help will be appreciated.
Here's the "low down".

I've had my Ibanez for nearly 2 years now, on the wizard 2 neck there seems to be a bit of grime that has collected that i cant remove. It's on the back of the neck, where the 3rd fret is. The grime is blackish grey stuff which I've tried removing with some "Power chord" guitar cleaner, unfortunately it's only removed some of the grim, I've scrubbed away and no more will come off.

I'm interested in filing down the part of the neck thats dirty and then refinishing it so that it's back to factory smoothness, you can really feel where its not smooth which is annoying when playing.

Should I use Wire wool to file down lightly?
Also what polish/varnish/wax should i use for the back of the neck once I've finished using the filing it smooth?

i used urethane and that worked great.
The Gear:

Custom Strat
Mesa Boogie Stiletto Ace
Fulltone OCD
Electro Harmonix Small Clone Chorus
Dunlop Crybaby Classic
MXR EVH-117 Flanger
Fulltone Soul Bender