OpenFIMG kernel module is pretty simple, it just manages things that can't be managed in user space by main parts of the project, low level libfimg and high level library implementing OpenGL ES API.
Porting it would mean basically replacing power management operations with something that is available on G3 kernels and adding appropriate platform device definition to board support code (mach-whatever.c). Some adjustments in PMEM configuration might be also needed to enable pmem_gpu1 with internal memory allocator. It has been already described several pages ago, but nobody succeeded in doing it properly.
For porting the kernel module alone you need to have some basic idea about Linux kernel internals, like platform drivers/devices, resources, clock and power domain management (which implies some ability to read and create C sources).
For helping in implementing the high level part good knowledge of C++ is required and also some idea about OpenGL, writing optimal code for given architecture (ARM) and KISS principle (
http://en.wikipedia.org/wiki/KISS_principle).
Developing the low level part requires experience in C programming, knowledge about computer architecture and programming device drivers.