Sand the wood back and forth along the grain using the 120-grit sandpaper until remove all scratches larger than those created by the 120-grit sandpaper. Sanding against the grain will raise little tufts of wood and give the wood a "soft" feel.
Sand the wood back and forth along the grain using the 160-grit sandpaper until the surface feels consistently smoother than the one created by the 120-grit sandpaper.
Conduct a final examination of the wood for any scratches larger than those left by the 160-grit sandpaper and sand them out, if necessary.
Apply an even coat of polyurethane using a 6 in. paintbrush. Allow the polyurethane to dry for 24 to 48 hours.
Sand the dried coat of polyurethane using the 220-grit sandpaper. Sanding with 220-grit sandpaper will remove sand or dust-particles caught in the finish and create a glass-smooth surface.
Apply a second coat of polyurethane using the paintbrush and allow it to dry for 24 to 48 hours. Because the polyurethane creates a transparent surface that enriches the color of the wood, the grain will show more brilliantly than it did in its unfinished state.