Hands down, the best material to line your work surface with is one that's water resistant, such as plastic. You don't need to spend a lot of money on a surface covering, but you do need to make sure you choose something non-absorbent in order to protect your table top. Some good examples of material to line your work surface with include a vinyl shower curtain, a silicone mat or drawer liner, a plastic drop sheet, baker's parchment paper or even a garbage bag that has been cut and spread out.
A plastic lined work surface also allows for easy clean up: if any drips fall while you're resining, simply leave them be and let them cure. The next day, once they've dried, they can be peeled away and your liner can be used again and again and again.