It all depends how much care/time/money you want to invest.
You could be brutal and strap on a fresh battery and start churning the engine to see if it starts...

or Do some or all of the above mentioned to give it a better chance.
If it were me i might do the following in preperation for a first start, before then changing all fluids etc:
I like the idea of rocking the car back and forth in gear to ensure nothing is seized (in 5th gear).
Then Remove the top part of the cam belt cover that is clipped in place and check the condition of the cam belt, get hold of it and give it a wee tug to see that its not totally wasted. i.e. looking cracked and ready to break
Changeing the fuel filter isnt too diffucult- you'll need new hose clips and a filter. This would be a good idea coupled with draining/siphoning off as much of the old fuel as possible and adding a couple of fresh gallons of super unleaded. Then turn the ignition on and off a few times to run the fuel pump to get fuel into the system (without turning the starter). 12yr old fuel wont be the best for a first attempt at starting.
check the oil level, top up to the max if its below- but regardless, add a bit of oil into the filler cap just so that there is some oil at the top of the engine prior to starting to turn it.
then remove all the spark plugs and crank the engine a bit before trying it with the plugs in. new plugs should be on your shopping list, and would help the first start.
Then start cranking in say five second bursts, with a break in between of 10-20sec's so as not to overheat the starter motor. it may take a bit of this to get fuel worked through.
If it does not fire at all in a few minutes, its trouble shooting time.
Good luck. When are you planning to try it?