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You should apply at least two complete coats. Wait the recommended amount of time between coats as directed by the stain manufacturer. This is typically around 15 minutes. For a darker finish apply additional coats. Also, the more stain you apply in your initial coat will also result in a darker finish.Do not apply polyurethane until the stain has had plenty of time to dry. It is best to be patient rather than apply the polyurethane too soon. If you apply it too soon, it will result in possibly disrupting the color, but may also result in a sticky finish that never seems to fully dry. I recommend applying polyurethane on the following day, or a minimum of 12 hours after the last coat of stain.Polyurethane can also be applied with a cloth rag, however, I prefer to use a brush because it is thicker and better suited for brush application. It needs to be brushed on the stained wood surface in even strokes and again, working with the grain of the wood. Always work with the wood.The polyurethane finish needs to be sanded smooth after it is fully dried. Again, I recommend waiting a full day before sanding the finish after the last coat of polyurethane. Sand with a fine grain sandpaper. Do not sand excessively or you will sand away the entire finish. You should only need to lightly sand the finish to make it nice and smooth, more like glass. Sanding will obscure any brush strokes left in the finished surface.