No it is not hard like epoxy. It does have a bit of a sheen to it but not glossy. Probably best described like the low lustre finish you see on most new guns. You might want to try it on a piece of hardwood beforehand.

As for your stock the most important aspect of finishing your stock is to sand it baby-bum smooth. Use 220 sand paper or finer and then the finest steel wool you can get. The more time and effort at that stage the better the finished product. Then light sanding with steel wool between coats. gg.