i think your bro was on about something else.
there are holes in the "head" or tunnels if you will. these are inline with the valves so air come in your inlet and through the air part of these tunnels and in through your valves. combustion occurs then the exhasut gas is pushed out the exhaust valve and through another one of these "tunnels" into the manifold, down the exhaust etc.
porting the head is a term used to describe making these holes bigger so more air can flow through them, polishing means that these holes are nice are smooth so the air can flow through them easier. polishing is pretty much essential after porting coz your left with a very uneven rough surface that isnt good for air flow. skimming is a term used to describe milling a layer from the bottom of the "head" this is basically done if the head has warped and you want it flat so you get a good seal with teh gasket etc and also if your building a high tuned N/A engine then this can be done to lower compression (btw why do you want low compression for more power i cant figure it out)
not sure on the gas flowed part but im pretty sure that they need what is called a "flow bench" to make sure that all the gasses can flow correctly once the head work has been done.
hope this helps, no doubt someone will correct me but hey!