It would depend on temperature, humidity and what kind of polyurethane you plan to use. If its warm and dry and you are using an oil based polyurethane than 2-3 hours is sufficient. If it's cool or damp you probably should wait overnight. If you are using a water based polyurethane then the stain should dry 7 to 10 days. You can shorten the wait by sealing the wood with a de-waxed shellac such as Zinsser Sealcoat after 2-3 hours and then proceed with the water based poly. The sealcoat will work as a barrier coat to prevent adhesion problems associated with the linseed oil in the stain.