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There are a number of different ways you could do it.
First is as suggested above, by using JQuery (or any javascript for that matter). In theory this should not affect your SEO so long as your content is still accessible on that first page, but not shown. This has to be done carefully because sometimes google will penalize sites if they feel you are trying to hide keyword rich data off the page to boost search rankings.
Second would be to use cookies, this is probably an even more dangerous way to go about things from an SEO perspective. Basically if a user clicks yes to your site a cookie is set. Whenever a page is read you can see if that cookie has been set or not. If not you can show the warning, if it has then you can just show the page directly.
A lot of sites use a combination of the two to get the mix right.
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