IS
Polishing the inside walls of the intake manifold with a wire brush/wheel going to help at all?
IF
The Manifold is stock and has all kinds of bumps and seems in it AND is really dirty with crap

I have already cleaned out my throttle body with carb cleaner and some brushes it help alot.

My car just has bad throttle response and in Neutral, the RPM's rise and fall slowly

 

I don't really understand your question. Since the carbon build up isn't coming from the air outside the car, the throttle body wouldn't make a difference. The carbon is going in the other direction. Is that your q? The carbon is normal and just has to be cleaned.

 

I want to polish the inside of my intake for performance
and because it's dirty

I am saying I cleaned my throttle body already just becasue it was dirty and it helped. I guess my throttle body was dirty inside becasue I had a bad filter or air was leaking in my intake somewhere else (un filtered) SO i looked into my intake manifold and I saw it was dirty as well

 

No. it has nothing to do with air.

 

like a port and polish?
cleaning the tb usually only solves the sticking butterfly plater problem.

 

Like a port polish in a sense, just not the intake ports on the head, just the entire internal portion of the intake manifold. I cleaned the tb and it helped with the stickyness, throttle response, and it takes less throttle to move the car down the same roads.

 

Have fun trying to clean the carbon layer off your intake mani.