Port matching is a very common performance modification. Make sure that the manifold ports do not get larger than the head ports. A step from smaller to lager is preferable than a larger to small step that will cause a hard shelf air turbulence problem. Of course, a perfect port match is the best. Don’t forget to port match the gaskets too.

I do not recommend any polishing of the intake tract. You want some surface tension to help mix the air/fuel.