HELP: ready to start again...n/g

[gypsycandle]

Hi Guys, I took my car apart 5 months ago...It was running fine. Now I put it all back together and it won't start. I sanded the points, checked the spark at the points(nice blue), took the plugs out cleaned them(they were wet. Checked the gap (35). Charged the battery fully (twice), filled the cells with distilled water. I had installed new tail lights , head lights, they are all working fine and the horn is also.
I put 2 tablespoons of MMO in each cylinder and turned it by hand 10 times, replaced the plugs and zippo, no start. I took the plugs out again and they were soaked again???
What have i missed? Frustrated in Florida. Thanks.