Gimp

Do you mean layers, as in to use with layer masks??

If so, then yes. But it doesn't have adjustment layers a'la Photoshop. Any adjustment made to the layer is "destructive" (as opposed to non-destructive).

What is it you specifically want it to be able to do?
 
Open GIMP, File -> Open as layers -> Select images from folder, if you need to open more than one hold the shift key while selecting the images.

Not sure what he wants to do from there, but it's a start?
 
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