Depends on (1) the quality of the job you wish to accomplish and (2) what kind of surface you want the board to have at the end.
Heating the frets up can loosen up any glue they might have in the slots and generally make them come out a little easier regardless if they're glued or not.
Use fret pulling pliers for the cleanest work. Take your time. Put down painters tape on either side of each fret so that any bigger chips don't get lost, then press them down and super glue them in place.
Fill the slots with wood veneers, not plastic or putty or some sort of goop. Plastic won't expand/contract like wood and will lead to the lines turning into little bumps as the fingerboard itself acclimates to changes in humidity.
Use a straightedge to make sure your neck is set dead straight before you start sanding anything. Remove the nut. Sand evenly one end to the other. Apply even but very light pressure as you sand. Use a sanding block (highly recommend a radiused block that matches the original radius of the fingerboard.
Apply whatever finish you prefer. Easiest is to just oil the board like you would if it had frets. If you want a hard finish, super glue (CA) is way easier than epoxy. It takes a more layering than epoxy, but I think it's more straightforward to use.