I think there is a little confusion here.
The original poster was asking only about polarizers. Mark seemed to be directing the OP to Cokin filters in general. Don't get me wrong. Cokin makes some nice filters, but most are rectangular color and special-purpose filters (which I use), but a polarizing filter is not Cokin's specialty.
Further, it is difficult to simulate a good polarizer simply in Photoshop. If you have a scene that needs to be polarized, then (for any Canon EOS) you must use a circular polarizing filter, and not some rectangular Cokin.
So, the correct answer is that the only polarizer needed is a circular polarizer. Ignore linear polarizers.
Different manufacturers use different types of coatings on their circular polarizers, and those can help, but the basic circular polarizer works fine.
---Bob Gross---