many luthiers would recommend that you first plug the holes before attempting to enlarge them. the concern is how to most reliably reduce the potential for tearout when drilling the larger holes
when you do drill the larger holes, be certain to use a drillpress equipped with the proper size Forstner bit. be careful not to use too much rotation speed to avoid burning, and be sure to use a backing board to avoid tearout on the backside
all the best,
R