Some "iffy" statements about this being made here, suggestions that may not be as correct for the actual job as would be needed, no ones wrong per se', anything can work, but you should really post pics of the cabinet so everyone has a clear visual conception of what the cabinet is and it's construction or obstacles that may need to be handled in a different way.
There may be no changes to info offered so far or maybe much more, since there is more to go buy ok?
Right now for instance as i read, there is no mention of what type or style of doors and drawers the cabinet has -[raised panel, shaker, flat modern, etc,] this alone could change ones mind about the preferences of sanding methods to be used, since a ROS is not capable in and of itself of sanding any profiles, only flat surfaces that are unobstructed.
again, i don't read if this is a new cabinet or something that is being re-finished, if new, and purchased raw wood, from a manufacturer, it is most likely already sanded to around 120- 150 grit or possibly finer. If refinishing, the same would also hold true for the most part. Much time can be saved and useless time prevented being spent sanding with courser grits when it's already at a more finely sanded state to begin with, unless for example there is new damages to remove. and even then since it's not like its a customers but yours, spending a little more time with finer grits and avoiding having to sand out coarser sanding marks with heavier grits, will save time and money, in the long run.
As Steve mentioned already, an ROS won't get into corners, you may find it more to your advantage to buy a quarter pad square sander to do those operations, which only run 50 bucks or so, or optionally, if possible, remove the back[s] so you don't have obstructed areas the ROS can't sand.
Either way photos will enlighten us more on what any concerns not being taken into consideration might still be or procedures to make it less difficult to obtain good final results.
To many times I and others start giving out blind info without seeing or asking to see pics to get a solid idea of what really needs to be done, most of the time were pretty good about it, but sometimes, when not asking for pics, the info assumes things not known for sure, and has one doing more work than necessary in the long run.