Paint an even layer of Mod Podge across the entire wood surface.
Place the printed photo face down onto the wood. Smooth it out using a credit card or brayer and wipe off any excess mod podge that squeeze out the edges.
Allow wood piece to dry for 72 hours.
Spray the back of the photo with water or dampen it with a sponge.
Gently start rubbing the wet paper. Paper fibers will rub off under your finger. Continue rubbing gently. When the paper dries, get it wet again and keep rubbing.
You will begin to see the photo showing through. As it dries, it will get cloudy again. You will have to repeat the process, wetting and rubbing across the entire surface of the photo, 3-4 times.
Wait a few minutes to see if any cloudy spots appear. If they do, get them wet and gently rub away the rest of the paper. Once the photo is clear, paint a thin layer of mod podge over the entire surface to seal it.