Can I do it by mail?
Yes, to do it by mail you first need to remove plates and stickers,
very good, and for the storage of plates, what will the DMV do if I deliver personalized plates?
The DMV actually stores them for you until you go back to the same DMV you surrendered them to to get reinstated.
Do I have to report that my license plates were destroyed? Should I deliver the record to an office?
You have to report your destroyed plates to the DMV and surrender the registration. The DMV can issue you a new registration and plates.
Can I apply for a full 2-year refund if neither my sticker or my registration were used?
You can apply for a refund of the 2-year registration fee only if the registration was truly never used and it is not more than 60 days from the date the registration was issued.  A processing fee of a dollar is subtracted from the refund amount.  To apply, you must surrender the vehicle plates and the unused registration sticker and stub at the DMV office and request a 2-year refund.  If you are eligible, the DMV will issue a receipt that displays two year refund.
Could you elaborate on what should I need to remove in my plates before I surrender it to DMV?
Remove the plates and the stickers.
My plates were destroyed.
What should I do about it?
I can't surrender my plates.