I highly suggest you make a sample board and see and FEEL the benefits of a quick sanding after the first coat.
You will see it will be Night and Day.
Quick sanding can be done w one new 120 or a bit finer disc per 4/8 sheet on a
random orbit " 5" ? sander.
NO NO NO need for tack rag, just vacuum loose fine white dust off w shop vac and roller recoat.
VERY brief sanding, like 5 minutes per 4x8 sheet.
All you are trying to do is slice off the little hard nibs that are standing erect...
Micro wood fibers "hairs" that are standing up... that get a hard on when reinforced by the finish.
Only thing to be aware of - Many water polyurethane gets very hard like very hard to sand after a short time window.... can most easiest sanded like next day, NOT like couple days after.
I spray regular old school Nitro Lacquer on a regular basis... THAT particular stuff can be easily sanded and recoated at anytime... even years later.
In like all wood finishing, that brief sanding after the "seal" coat makes a HUGE diff.
Marc