WSL 2 is the second version of the Windows Subsystem for Linux. It provides a Linux kernel inside a lightweight virtual machine for faster performance compared to WSL 1. WSL 2 isolates the Linux environment and only runs it when needed, providing faster boot times and a smaller memory footprint than a full virtual machine. It also provides full system call compatibility, allowing Linux tools and applications to run directly on Windows. Developers can use WSL 2 with Docker and Visual Studio Code to build, run, and debug Linux applications directly from Windows.