Wood rudder and centerboard repair.

I just bought a little C-14. The hull and fittings are all in great shape, however the rudder and centerboard (both wood) have damage along the edges where the coating is coming off due to water penetration. (Please see pics)

First, what material are these covered with? Is that marine varnish? Or (more likely) epoxy?

I understand that I'll need to chip away the coating and sand down the wood to take a new finish. Can someone give me a few more details on the best approach? The rudder has...

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