If I am currently developing a game for windows using SDL and GLEW (for OpenGL 3.0+) and I later want to port my game to Android, will I have to rewrite the majority of my code to convert from OpenGL 3.0 to OpenGL ES 2.0? Are there any programs that do this for me? Is it a big deal switching from OpenGL to OpenGL ES?
It really depends on your code
OpenGL ES 2.0 (and 3.0) is mostly a subset of Desktop OpenGL.
The biggest difference is there is no legacy fixed function pipeline in ES. What's the fixed function pipeline? Anything having to do with glVertex, glColor, glNormal, glLight, glPushMatrix, glPopMatrix, glMatrixMode, etc... in GLSL using any of the variables that access the fixed function data like gl_Vertex, gl_Normal, gl_Color, gl_MultiTexCoord, gl_FogCoord etc...
If you use any of those features you'll have some work cut out for you. OpenGL ES 2.0 and 3.0 are just plain shaders. No "3d" is provided for you. You're required to write all projection, lighting, texture references, etc yourself.
If you're already doing that (which most modern games probably do ) you might not have too much work. If on the other hand you've been using those old deprecated OpenGL features which from my experience is still very very common (most tutorials still use that stuff). Then you've got a bit of work cut out for you as you try to reproduce those features on your own.
There is an open source library, regal, which I think was started by NVidia. It's supposed to reproduce that stuff. Be aware that whole fixed function system was fairly inefficient which is one of the reasons it was deprecated but it might be a way to get things working quickly.