On tack cloths. I use the micro fiber reusable ones with great success. If wipe down with thinner is in reference to getting rid of dust, I like VM&P Naptha as it dries much faster and leaves no residue. In between sanding I use a foam sanding sponge. It takes longer to write about it then to sand a cabinet door between coats.
For a very nice fast finish it is hard to beat spray equipment but some of the wipe on finishes are fantastic when done correctly. Waterlox is a favorite of mine.
Joe
JC Custom WoodWorks
For best results, try not to do anything stupid.
"So this is how liberty dies...with thunderous applause." - Padmé Amidala "Star Wars III: The Revenge of the Sith"