It tells the intake heaters when to turn on & off. Don't know about a gauge, it is probably a thermister type sensor. Don't know if a guy would be able to find a gauge that would match the resistance or voltage range.
They come on ~66 degrees or lower. They are controlled by the PCM. The pre-heat cycle can last as long as 30 seconds- thats at 0 degrees. I think that must be a really vaugue number- I had mine come on for around 30 seconds on some 8-12 degree mornings.