What is the most durable sandpaper?

Silicon carbide: The most durable of all synthetic abrasives. Silicon carbide is good for sanding a wide range of materials, including plastic, metal, hardwoods, and softwoods.

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Then, how do you make wood smooth and glossy?

Mix half as much mineral spirits as gloss in a painter’s tray. Apply it to the sanded, clean surface of the wood in an even coat with a paintbrush. Apply two coats of polyurethane with a brush. After the seal coat is dry, use a clean brush to evenly apply a coat of undiluted gloss to the surface of the wood.

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