Sand the table surface surface by hand with extra-fine sandpaper, getting it dull and free of shine. Don't attempt to sand down into the wood itself, just the gloss surface. Wipe off the dust.
Open the polyurethane gloss. Stir it gently with a stirring stick, pulling it up from the bottom of the can and mixing it well. Don't shake or jostle the polyurethane, as this causes bubbles.
Pour the polyurethane into your bucket. Use about half the amount you will need to coat the surface of the table.
Pour in an equal amount of paint thinner. Mix well, but gently, to prevent bubbles from forming.
Brush the diluted polyurethane onto the table top, using a finishing paintbrush. Brush it on slowly, getting a thin, smooth, light coat. Brush with the grain of the wood. Cover the entire surface.
Allow the gloss to set for six to eight hours.
Dull the surface by sanding it lightly, by hand, with your extra-find sandpaper -- just enough to dull the surface.
Brush on a layer of undiluted polyurethane, in the same manner as the first layer. Let it set for 12 hours.
Repeat the sanding-dulling process, and then brush on a third coat of undiluted polyurethane. Let it set for 24 hours.