Op-In Page Before Appear HomePage

How i can make a page that will be look like op-in page(for collecting email or show a special message/offer) and a “skip this” link will added in the bottom side. When visitor click on this skip link then this page will takes to homepage and until he clear cookie this same promotional page will never appear for this same visitor/browser. Sample site: http://authoritywebsiteincome.com/

Thanks in advance