I wipe fresh Poly straight from the can, no need to thin and does an excellant job. Takes fewer coats than the "wipe-on" products.
Wiping lays down a thinner coat than brushing so take that into consideration.
I reciently re did a set of cabinet doors I did 30 years ago (and cabinet face frame) Was not using Poly at the time, another Oil based "water proof" finish.
Washed down with Scotch Brites and Mineral Spirits, touched up with the same mixture of stain I used back then. Wiped on two coats of "From the can" poly. scuffed with 300 paper and then wiped a wet coat from the "Wipe-on" can. Looks like a factory sprayed finish (Mama be so happy)
My technique is to use swatches of old Tee shirt material, folded into a square pad held with a hemostat. Apply in one direction, full length strokes. Poly goes through several apperances as it dries. First the wet look when you apply, then as it settles, it emits gasses and appears to be "grainy" textured (this is where we usually mess up thinking we didn't apply correctly and try to clean up by adding more) If you will leave it alone overnight, tomorrow you will find that the poly has emmited all its gasses or fumes and now has leveled out to a smooth hard surface.