It woud be best to put some 3 in 1 or other light oil on the wet and dry to stop it clogging and to get a cleaner finish. Soapy water can help too if nothing else is available.
A local glass merchant might be able to sell you a square of 1/2 in plate glass but unfortunately many only stock laminated now. If that is put one something reasonably flat it can make a good flat surface. 16mm mdf is often very flat, also pieces of kitchen surface. Those are easily checked with a rule.
Rather than wet and dry you might like to try some papers 3M make. They are are actually a plastic film for lapping and finishing and go down to sub micron levels. A number of companies offer sample packs but i suspect the best value ones are from cousinsuk.com. There's are full sized sheets. They are a watch and clock bits type company also useful for acids if you are local to them. The papers are mostly being used by woodworkers to get tools amazingly sharp at the moment but should have uses for all sorts of finishing.
John
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Edited By John W1 on 18/07/2015 17:10:54