Need some advice \ info

I need a good description of how exactly to sand in between coats of polyurethane. I really don’t understand at all. Am I just lightly scuffing it? Do I actually sand it with an orbital? How much do I sand? After I sand do I clean it off with mineral spirits or anything? The scratched up surface won’t look bad anymore after I put the next coat on? Also, do I wet sand with 1000 grit on the coat before the final coat? I’m just confused, any help that has some better details then “ sand with 220 between coats “ would be greatly appreciated.

Thanks fellas