The lacquer protects the steel from rusting. If you have rusted areas, the lacquer has been removed from those spots. The steel wool should give you a shiny surface that will rust.
Once all the lacquer has been removed, you should season it. Once seasoned, itwill be rust proofed. Cooking foods with oil will add to the seasoning.
You shouldn't have to re-season unless the seasoning is damaged by a metal utensil.
"If you want to make an apple pie from scratch, you must first create the universe." -Carl Sagan