Your best option in this case is to attach 2x2 lumber on top of the existing studs, sill plates and around any window and door openings, then apply drywall over that. You should be able to apply the 2x2 shims right over the plastic, just get good contact with the wood. This will effectively give you 2x6 insulated walls. Be sure to leave a 1/2 inch gap between the floor or foundation and your drywall to avoid moisture damage.
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