Send the quit event using AppleScript, then send it an activation event:
NSAppleScript *restartFinder = [[NSAppleScript alloc] initWithSource:@"tell application \"Finder\" to quit"];
[restartFinder executeAndReturnError:nil];
EDIT: , , Finder . , :
restartFinder = [[NSAppleScript alloc] initWithSource:@"delay 1"];
[restartFinder executeAndReturnError:nil];
(... end EDIT)
restartFinder = [[NSAppleScript alloc] initWithSource:@"tell application \"Finder\" to activate"];
[restartFinder executeAndReturnError:nil];