Pads, rotors, and tires are going to be a given. Brake fluid, clutch fluid, power steering fluid, and tranny fluid should all be drained & refilled. The fuel MAY be ok, but I'd try to drain the fuel tank if at all possible. I'd recommend a fuel filter afterwards.

We restarted a motor after 18 months of sitting in place with 18 month old 87 octane; as soon as possible we got some higher octane fuel in there to make a more reasonable mixture. We changed the engine oil after a half hour of idling and 5 miles of driving with no visible signs of rust or foreign matter in the old oil. Tranny fluid will be changed at the first opportunity.