I buff and wrap each finger until I've wrapped all 10. Then I go back and unwrap one, remove and do cuticle prep work together, I might file the nails now if they're short. Then I unwrap the next nail and so on. I check on the wrapping to make sure unwrapped nails aren't drying out. When I've done all 10 nails I'll file if not already done, recheck each nail, checking cuticles, shape and removal and give a final nail buff with a superfine file. I finish the mani and paint next, if I'm at a table. If I'm in a pedicure chair I'll do the toenails before I come back to paint the fingers. I work at a table if I don't know the client or she's a fidget.
On toes, if it's my work I just stay on one foot from start to finish without switching feet. I cut a toenail, file the nail and buff through the gel so there's hardly any left, then I wrap. I start with the little toe so that when I'm unwrapping it's little toe first. The gel is barely soft but I can still get it off without too much effort. I do the cuticle before moving on to the next toe. By the time I get to the big toe the gel is flaking off. I paint the toenails before I put the foot down. Then repeat with second foot.
If it's another salon's work I refuse the booking but sometimes a client just turns up with gel on and a "sorry I didn't get time to remove" face. When this happens I wrap both feet following same routine, but I remove from one foot and then move on to the second foot. The second foot gets removed and painted without swopping back to the first foot. I find swopping feet inefficient so I do it as little as possible.
The trick with toenails is to file off as much gel as possible. We're a Cuccio salon so we use their peel off base coat on toes as standard which means no wrapping! It saves foils which is my bit for the environment. I can't be bothered to recycle foil so this way I avoid feeling bad about landfill.