Go over the surface of the wall tiles the belt sander and aluminum-oxide sanding belt, to dull the existing tile glaze, just enough so it's dull rather than shiny.
Wipe down the wall with dry cloths to remove the dust.
Use your finishing paintbrush to apply polyurethane over each tile. Brush it on a smooth, thin coat, starting at the top of the wall and working your way down. Brush it on the tile surfaces only, not the grout lines.
Let the polyurethane set 12 hours.
Use your extra-fine sandpaper to hand-sand the dried polyurethane, very lightly, to de-gloss it so the next coat will stick. Wipe it down with dry cloths.
Brush on a second coat of polyurethane in the same manner as the first. Let it set 12 hours. De-gloss it with extra-fine sandpaper.
Wipe off the dust. Apply a third coat of polyurethane. Let it dry 24 hours.