WPC said that they treat cryo and REM-polished parts. I would NOT cryo or REM treat the gears after the WPC process.It sounds like de-burring to reduce the occurence of stress-risers would be the first step like Billy did. Then, a cryo OR WPC treatment for hardening, and finally the REM treatment for friction reduction....
Sounds very time-consuming and expensive! You shouldn't need any oil for lubrication or cooling in your gearbox after all that.
Check out this months issue of Turbo Magazine, theirs a multi-page article on the quantitative benefits of WPC vs. Other treatments