Sand the surface of each porcelain tile with the power sander and aluminum oxide sandpaper. Move the sander in a consistent direction over the tiles, sanding each one separately. Don’t sand the grout between them. Sand until the sheen on the tiles is slightly dulled.
Wipe off the dust with a tack cloth.
Use your finishing paintbrush to brush on a thin coat of polyurethane gloss over the tiles. Gloss each tile individually, keeping the brush strokes in one consistent direction. Don’t gloss the grout lines.
Allow the polyurethane to dry for 12 hours.
Hand-buff the dried polyurethane with extra-fine standard sandpaper in short, quick strokes. Sand just enough to de-gloss the surface. Wipe off the dust with the tack cloth.
Brush on a second layer of polyurethane and let it dry for 12 hours. Hand-sand it, then clean with the tack cloth.
Apply a third layer of polyurethane. Let it set for 24 hours.