I use wipe on for my oil based poly applications exclusively. I also use it for my shellac applications.
I use Scott Rags-in-a-Box, which are actually shop paper towels. I fold them until they are a convenient size and dip them in the wipe on material. They never seem to leave any lint and I unfold them, let them dry to dispose of them.
I make my own wipe on using Minwax Gloss and mineral spirits at a one to one ratio. I find that three coats is a minimum for a nice look. For horizontal surfaces (work surfaces) I will go as high as 7 coats.
I apply Sealcoat (wipe on, no dilution) for my first coat in all cases. It dries in 20 minutes and I can quickly put on my first coat of poly. I lightly sand with 400 grit between coats. I use a damp Scott “rag” to wipe off the dust from sanding the coating.
If the gloss is too shiny, I apply Butchers wax with 0000 steel wool. It not only dulls the finish, but it makes a tactile surface that feels luxurious. If that is not dull enough, then I use a coarser grade of steel wool with the wax.
I tried “wool oil”, a lubricant designed to be used with steel wool, but I prefer the Butchers’ wax.
Note: If you use the butchers wax as I describe, you will have difficulties applying additional coats afterwards. I’m not sure how to get rid of 100% of the wax before applying another coat or another finish.
Addendum: A google search just now, shows that there is now a water based wipe on poly. As I have found oil based poly much tougher than water based poly, I will stick with what I know: oil based poly + mineral spirits.