Circular polarizer = Polarizing filter for digital cameras.
Here's the explanation from Wiki: "Polarizer
A polarizing filter, used both in color and black and white photography, filters out light polarized perpendicularly to the axis of the filter. This has two applications in photography: it reduces reflections from non-metallic surfaces, and can darken the sky.
Light reflected from a non-metallic surface becomes polarized; this effect is maximum at Brewster's angle, about 56° from the vertical (light reflected from metal is not polarized, due to the electromagnetic nature of light). A polarizer rotated to pass only light polarized in the direction perpendicular to the reflected light will absorb much of it. This absorption allows glare reflected from, for example, a body of water or a road to be much reduced. Reflections from shiny surfaces of vegetation are also reduced. Reflections from a window into a dark interior can be much reduced, allowing it to be seen through. (The same effects are available for vision by using polarizing sunglasses.)
Much of the light from the sky is polarized (bees use this phenomenon for navigation). Use of a polarizing filter will filter out the polarized component of skylight, darkening the sky; the landscape below it, and clouds, will be less affected, giving a photograph with a darker and more dramatic sky, and emphasizing the clouds.
The benefits of polarizing filters are largely unaffected by the move to digital photography: while software post-processing can simulate many other types of filter, a photograph does not record the degree of polarization, so the optical effects of controlling polarization at the time of exposure cannot be replicated in software."
A gel is just a piece of colored platic to change the color of your light. Put a blue gel in front of your flash and you get blue light. For one, it is an easy way to change the color of your background.
In film photography I used gels regularly to change the color temperature of neon fixtures. With color film, neon light looks green and by using a gel you can turn it to daylight color temperature which was very useful when shooting in office buildings. But I don't know if there is still a need for that with digital. Too new to the world of digital.
Cheers.