There is no special process for the tankless water heater.
To offer specific advice would require quite a bit more information, like how did you winterize it in the first place?
That being said, it gets (and often stays) sub-zero where I am, so when I winterize, I blow out the lines using compressed air, and then pump antifreeze into the entire system. When I de-winterize, I use compressed air and recapture a good amount of antifreeze in a bucket under the low point drains. Once I do that, I connect a hose to the city water connection and flush the entire system out until there is no odor, foamy water, or bad taste. After letting the system stay pressurized for a few hours or overnight, I flush it all out again to make sure it is fresh and clear.