GPL is GIMP's plain-text palette format. Each line: R G B Name (R/G/B as 0-255 integers). Trivially diff-able, scriptable, and human-readable, which is why open-source design tools (Inkscape, Krita) and many web color tools support GPL natively even when they don't read ASE/ACO.
How to open
GIMP, Inkscape, Krita, Aseprite, MyPaint. Plain text in any editor, generate or edit them programmatically.