Here’s what you will need:
Wipe-on polyurethane
Several clean rags
Oil-based gel stain in your desired color
A few pieces of very fine (320- or 400-grit) sandpaper
Here’s how to do it:

1. Use a rag to apply a thin, even coat of wipe-on-polyurethane to the surface of the wood and allow to dry.

2. Lightly sand the entire surface of the wood with 320- or 400-grit sandpaper­, just enough to break the sheen and smooth out any high spots.

3. Apply a second coat of polyurethane.

4. Once dry, use a small rag to apply an oil-based gel stain. Apply perpendicular to the grain, then switch to a circular motion to fully work it into the surface.

5. Once the surface is completely covered, allow the applied stain to rest for 2 to 5 minutes, then use a clean rag to wipe off excess stain, and allow it to dry completely.