Hi, Karen, welcome aboard!
If these cabinets are unfinished, the question becomes how much sanding they can take before you break through the typically thin veneer. Can you buy a filler strip to test out the color, coating thickness and gloss level if you use the finish you are thinking of? I would expect polycrylic to be fine in the kitchen -- but many types of clear coat would be fine, if they're fully dry.
In kitchens, the main issue is probably moisture. How will the final urethane coats be applied? I'd probably spray two thin gloss coats and make SURE everything is dry between coats. Then the final two coats would be semi-gloss. I like the coverage from gloss but don't always want gloss as a final finish. How much and what top coats to use can depend on how much UV exposure the cabinet will get as well as what equipment you use. The last kitchen cabinets I refinished, I actually used a rag and wiped on the final clear coats.
Check out Bob Flexner's book, Understanding Wood Finishing. He speaks to the science of finishes. It's quite a departure from the "secret family recipe" approach that many woodworkers grew up with.