This plugin opens Gimp 2 layers in Gimp 3.
Since there is a discrepancy in xcf versions and Gimp 2 will not open xcf file (ver.22) from Gimp 3 this plugin uses TIFF format (which handles layers well).
In menu:
File ➤ Export to Gimp 3 (new-instance)
This is what the file opened in Notepad2 (attached) looks like New-instance-Gimp.bat.

In Gimp 3, select layers to edit
Before exporting back, set the Encoding:


Edit Layers and Overwrite:

Now you have two options:
1. Just go back with modified layers to Gimp 2 (without preserving layer mode and NDE editing):

2. Also save as xcf for further editing only in Gimp 3:

