Open your polyurethane gloss. Stir it well but gently, using a paint stick and pulling up the liquid from the bottom of the can to mix it in. (Note: Never shake the can of polyurethane, as this will create bubbles.)
Pour the polyurethane into your bucket, putting about half the amount you think you'll need for one coat over the surface.
Add an equal amount of paint thinner. Mix well with your paint stick, stirring gently to avoid the formation of bubbles.
Use a foam brush to apply the thinned polyurethane to the surface. Brush it on in a thin, even coat, with direction of the wood grain. Cover the whole surface.
Let the thinned polyurethane dry for six to eight hours. Lightly sand it with 320-grit sandpaper, using quick, short strokes to just dull the shiny surface without taking it off. Wipe up the dust with tack cloths.
Apply a second coat in the same manner as the first, but use full-strength polyurethane instead of thinning it.
Let the second coat dry for six to eight hours. Sand it, wipe off the dust, and apply a third coat of full-strength polyurethane. Let it set for 24 hours.