Do I sand between Osmo coats?

In the realm of woodworking and finishing, the question of whether to sand between coats of Osmo finish often arises. Could you please elaborate on the necessity and benefits of this practice? Does sanding in between coats enhance the smoothness and durability of the final finish? Or, are there any potential risks or drawbacks that should be considered? Understanding the intricacies of this process is crucial for achieving the desired aesthetic and functional results. Your insight would be invaluable in guiding my decision-making process.