I wouldn't replace the handles either, unless they're very loose or damaged. The smaller one is a rather nice boxwood carver handle; it would be very hard to upgrade on that. They'd benefit from a bit of a clean, but nothing vicious - a wipe over with a damp cloth or reviver mixture (see AndyT's sticky at the top of the Hand Tools board, particularly the thread on cleaning tools with reviver mixture). You don't need much mixture by the way - a couple of teaspoonfuls would be more than enough for those two handles.
A good rub with wire wool should be all the blades need, then maybe a smear of micro-crystalline wax once clean.
Sharpening gouges can be a bit of a fiddle compared to bench chisels. Forming a bevel on the grinder (light touch, concentrate, roll the bevel over the wheel and don't let it dwell) at 25 degrees gets the bulk of the work done. Honing the bevel can be done on an oilstone or similar, using one of two techniques. The first is to move it up and down the face of the stone just like a chisel, but rolling the gouge from one side of the cutting edge to the other. The second is to hold the gouge at right angles to the stone, and roll the bevel at the same time as moving up and down the stone. Some people prefer one way, some the other - there's no material difference in effectiveness. Either way, aim for a working bevel of about 30 degrees for out-cannel (firmer) gouges. (In-cannel (scribing or paring) gouges can be honed a bit lower - say about 25 degrees - because they tend not to be used with a mallet; that may vary depending on timber and work being done, though.)
The inside of the gouge is a bit of a problem; it can either be polished with a fine slip, taking care not to dub the edge, or worked with a piece of very fine wet-and-dry (say 2000 grit, or similar) glued to a piece of dowel.
Finish with a strop on leather or wood, or Autosol applied to suitable dowel, to remove any last vestiges of wire edge, and you should be good to go!