Poly as in polyurethane (oil base)? Or a water base / born finish?
If you are using wipe on poly , you will need several coats before you can sand without sanding through. I'd say at least three but four will be safer. Make sure it is thoroughly dry before sanding. When sanded the dust should be a white powder. I like 320 or 400 Brilliant. On the ETS150/3. With wipe on , sand every couple of coats after that. When it looks like what you want, stop.
However, I would want a thicker (and faster) build. And would choose brush on (or spray).
Seth