At its basic form, its a small batch of beer using lower gravity wort to get the yeasties to increase their numbers/viablity before pitching into a full 5 gallon batch of brew.
These aren't normally needed for most brews if ur using dry yeast, or if ur OG is low. For any higher OG brews or if ur yeast weren't packaged recently, and u wanna invest in the time/effort/money for equipment, they can help turn a good batch of brew into a great one. There are lots of arguments for and against using starters, specifically the yeast pitch rates, but for most people who use them, they find they don't want to risk underpitching a batch of brew.
If ur curious how to go about it, check out youtube, there are ton of videos on how to make a yeast starter.