Just curious--why do you wake her from her nap?? She is likely overtired which compounds the problems. Is there a way you can let her sleep for a longer nap ie. to around 3:30? As long as it's not past that it shouldn't interfere with bedtime--in fact it will likely help because if she is not overtired and becoming wired at bedtime she will likely settle more quickly.
I think you are doing the right thing taking her back to her room, but make sure you don't engage her at all or it becomes a game--no expression, no talking other than"it's bedtime", back into bed. With walk in, walk out you would do the same thing when she wakes in the night--no drink, no rub.
But I really do think a longer nap will help because the overtiredness as you have noted, is likely a major contributor.