sanding and varnishing the combing

So,

 

Does the combing need to be sanded after the few layers of epoxy are put on it, prior to varnishing?  I'm pretty sure the answer is yes.

Also any hints on how to easily sand the combing after the epoxy is on it?

I think you need to be a little more explicit on your question.  But a general answer to a general question is to treat it like the rest of your boat.