According to Maliki and Hanbali:
Make the intention
Hit pure soil once with both hands:
Wipe your face with the palms of your hands
Then wipe the entirety of both hands up to the wrists:
It’s sunnah to wipe up to the elbows, but it’s not obligatory
According to Hanafi and Shafa’i:
Make the intention
Hit pure soil twice:
One hit for the face; wipe entirety of face
Second hit for the hands up to the wrists