Change the oil
completely drain all old fuel
get an oil pump priming tool and prelube the engine
If you prelube the engine you do not need to do the wd40 thing, it will just smoke you out.
Should change the coolant also
Priming the oil pump will not help a lubricate a dry cylinder, remove the plugs and squirt something in there. Might want to also see if you can turn the motor by hand(after priming), while all the plugs are out to be sure the motor isn't frozen and free things up a bit before cranking.