Finishing writing desk

I am working on the writing desk featured in the Mar/Apr issue 1990.  It is red oak.  Do I finish both sides of the top before I attach it to the apron? Also, does anyone have any suggestions for the finish.  I'm leaning toward a wipe on finish due to the ease of application and planned on multiple coats for the top surface since my son will be using it for his schoolwork.  Thanks