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Any Tolkien fan (with the small exception of the purist) can happily make it through this film. The non-reader may find themselves overwhelmed with characters and lengthy explanations. They may also wonder why they had to sit through three hours of it (while the reader mourns for old Tom). If you're new to Tolkien, don't worry. It only gets easier from here. And you can always just forget the plot and instead marvel at the special effects, amazing camera work, and the richly detailed sets.
Two Towers is recompense for making it through the Fellowship. Tolkien/Jackson finally got most of the lengthy explaining out the way; now you get to sit back and enjoy action sequence after action sequence, concluding with the arduous battle of Helm's Deep. Don't let the Fellowship scare non-readers away from this (and the Return of the King) - they are nothing alike.