Refinishing Cedar Jacuzzi Room

I am working on converting the jacuzzi room in my house into an office. The floor is done but I'm holding off on the rug until I finish dealing with the walls.
The walls are tongue and groove cedar panels. They are in pretty poor shape. Gouges, a couple dark spots, tons of scratches. plus they are just kind of dark and dingy looking, no smell whatsoever.
I am sanding them down and the cedar is very light. I was wondering, after I finish sanding (60 grit to 100 grit to 220 grit) how should I treat the walls? I was thinking of just sealing them with clear poly but if the smell comes back after sanding I would like to keep that.
If I want to keep it natural should I just leave them as is? Clean with mineral spirits? Wipe with some kind of oil (tung or mineral)?
Does anyone have any suggestions or experience with this?
Thanks... lg
Add pictures here
<% if( /^image/.test(type) ){ %>
<% } %>
Add image file
Upload is a website for homeowners and building and maintenance pros. It is not affiliated with any of the manufacturers or service providers discussed here. All logos and trade names are the property of their respective owners.