i think its a mixture of techniques
you need to prepare your original image in Gimp with Contrast, Levels adjustments or G'MIC filters like smooth [bilateral]
saulgoode's Quantize script may be useful as well (mixture of posterize and indexed image effect) (
http://www.gimpchat.com/viewtopic.php?f=9&t=8726)
and David Tschumperle wrote the Cutout Filter on my request for G'MIC (
http://www.gimpchat.com/viewtopic.php?f=28&t=10459)
when your image is prepared in such a way, you can load it in Inkscape and begin drawing paths around the shapes
or trace it, but i think doing it by hand is better because finding the right shapes is still something thats need to be made with an artist's eye
here are two tutorials i find quite useful and enlightening
https://www.youtube.com/watch?v=Cye3VaLo0Gohttps://www.youtube.com/watch?v=h9HXQydOmMoalso you can get a similar effect in Gimp by using layermasks
if you are interested i can explain that in greater detail