Both my FIL and myself have been used/been impressed with General Finishes wipe on poly(between use we have used it for kitchen cabinets, mud room benches, pantry shelves, and an assortment of other projects) it has stood up quite well so far.
But as others have pointed out, a finish does not make the wood stronger. No matter strong the finish is if the wood below is damaged/deformed by impact it is likely to fail (by cracking, peeling, or separating from the wood).
Are you will to accept a finish that may require ongoing maintenance? Say an oil finish that is waxed? You may have to rewax it from time to time, but the upside should be easier touchup/repair.
There are some finish (shellac and lacquer I believe) that are easier to re-coat later.
I do not have kids of my own, but remembering my own childhood and some kids in the extended family, there are some children who enjoy destroying things/don't understand that is it destroying/ or just keep destroying once the first failure occurs. Even finish meant to survive rough conditions (like floors) fail when they are abused (dirty shoes grinding dirt in / rocks stuck on shoes creating pressure points / dog nails on softer woods / those little nails on the bottom of high heeled shoes / dropping pointed things).
If I were making a table for one of my nieces and believe that it would be maintained and they would do something as destructive as chewing, I would choose to build it either out of a hardwood (maple and hickory come to mind) or a good void free veneer core plywood (baltic birch, appleply, or europly come to mind) to minimize damage to the underlying wood. Then I would assume the finish would be damaged and choose a easy to repair finish.