In this study, the electrical and dielectric properties of maple wood (Acer trautvetteri Medw.) were comprehensively investigated under three different surface conditions: untreated control (CW), two-week water immersion (SW), and double varnish (VW), as well as a function of frequency. For the accuracy of electrical analysis, all test samples were evaluated in dry state and comparative analysis was performed between surface treatment groups. In the experimental analyses in the frequency range from 100 Hz to 1 MHz, reel/imaginary part of dielectric permittivity (ε′ and ε″), dielectric loss factor (tanδ), alternating current electrical conductivity (σac), specific heat capacity (C), conductivity-dependent free energy component (G/ω), and real (Z′) and imaginary (Z″) impedance components were comprehensively evaluated. According to the test results, the SW test samples, with their high (ε′) and (ε″) values, were found to provide significant ionic and dipolar contributions. However, due to their high (tanδ) and (σac) values, their energy storage capacity is limited, and their conductivity potential is high. The VW test samples, with their low (ε″) and (tanδ) values, exhibit strong insulating properties, making them suitable for high-frequency capacitive applications. The CW test samples, in contrast, exhibit a balanced conductivity-insulation profile with moderate dielectric response. Impedance analyses (Z′, Z″) revealed that the low-resistance ion transport mechanism dominates in the SW test samples, while the surface coating creates a high-resistance barrier, thus limiting charge transport in the VW test samples.