I'd suggest not trying to do a full porting, and certainly no polishing of the intake ports. Match the intake ports to the carb holder, and do not do much more than that. If you increase the size of the ports, you will reduce the velocity of the intake charge, which may result in less performance. Also, keep the ports rough. If you smooth them, the gasoline may adhere to the walls of the ports rather than being in the air flow. The turbulence caused by a rough surface will re-introduce the fuel to the air flow, which will provide a more consistent mixture.