The most visible area of the new kitchen counter tops is a the top of the back-splash of the counter top. So on the walls where the counter top back-splash will be, simply measure up from the floor and snap a horizontal line at 34" and another line at 42". Now this area between is the area you want to concentrate on getting straight or smooth. Place a straight edge up against the wall on the lower line and look for gaps behind the straight edge - make a small pencil mark below the line where you need to add joint compound. Now do the same thing on the top line.
Now start adding joint compound in increments of about 1/8" to these gaps. Let dry 24 hrs. and lightly sand off any ridges. Now using a 12' drywall knife , apply drywall compound all in the area between your 2 horizontal lines. Apply a little water to the drywall knife will help it skim really smooth over the drywall compound. Feather out the drywall compound on the top and bottom edges of the horizontal strip of mud.
The cabinets can be kept straight by using 12" x 1+1/2" wide cedar shims. Shim behind the cabinets at the gaps - run screw along side the shims not through them - that way you can go back and adjust the cabinets as you install them. When you have them where you want them - now, run a screw through the shims.
Another area you might want to look at is where the bottom of the wall cabinets will be. This is usually about 54" up from the floor to the bottom of the wall cabinets.
If you are using a plastic laminate counter top - ask the place you are purchasing them to add a scribe lip to the back edge of the back-splash. This allows the laminate to overhang about 1/4". Place your counter top in place. Now take a pair of pencil scribes and run along the wall to mark any variances in the wall onto the back edge of back-splash. Now take a belt sander with 80 grit belt and carefully sand off scribe overhang until it hits your pencil line.
Install top permanently and apply thin bead of paintable caulking along back edge - this way you can paint it the same color as the wall between the lower/upper cabinets.
Any good counter top fabrication company will know what a back-splash scribe is and how to do it.
I have done this many times on remodel jobs.