Need advice on finishing cabinet and trim

I am about to finish my oak bathroom vanity and the trim/base shoe/door casing in the bathroom. If I understand it correctly here are the steps I am currently going to follow:
Sand bare wood wipe on stain with cloth Sand again apply sanding sealer Sand again apply Polyurethane sand apply poly again
Do I wet sand after the poly applications? What grain sanding sponge should I use on each sanding step?
Mike
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