Remarks:
In the following explanation 4-dimensional space-times $M$ equipped with a metric of signature (3,1) are considered.
There are several Wikipedia pages treating frames (sometimes called tetrads or Vielbeins) in GR. See for example, here, here and here
There is a very good introductory chapter on the subject in chapter 5 of these notes by: R. Aldrovandi and J. G. Pereira.
A frame in GR means a set of four vector fields $\mathbf{e}_a: M \rightarrow TM$, $a=0, 1,2,3$ satisfying the constraint equation:
$\mathbf{g} = \eta^{ab} \mathbf{e}_a \mathbf{e}_b$,
where $\mathbf{g}$ is the inverse metric tensor and $\eta^{ab}$ is the flat Lorentzian metric.
These vector fields can be thought of as the mapping of the coordinate vectors of some given Mikowski space through the local coordinate system to the tangent space. In physical terms, we associate each such a frame with a local observer.
Now, basically, we can work with the components of the frame vector fields instead of the metric, but one observes that the frame fields have 16 components, while the metric has (due to its symmetry) only 10 components.
This redundancy is due to the fact that the frame fields are not unique and a new set of frame fields $\mathbf{e}^{\prime}_a$ satisfying
$\mathbf{e}^{\prime}_a = M_a^b(x) \mathbf{e}_b$
satisfies the same constraint, where $M_a^b(x)$ is a Lorentz transformation matrix (i.e. satisfying $M_a^b(x) M_c^d(x) \eta_{bd} = \eta_{ab}$)
Please observe that we can choose a non-constant Lorentz transformation depending on the location on the manifold, for this reason, these transformations are called local Lorentz transformations.
Now the dimension count checks: 16 frame components = 10 Metric components + 6 Lorentz transformations at every point.
This formalism may seem merely a change of variables, but this is not the whole story.
First, the local Lorentz transformations can be viewed as sections of a principal $SO(3,1)$ bundle over $M$ (This bundle is called $SO(M, \mathbf{g})$.
Thus this formulation is a formulation of GR as a gauge theory.Now, since we can allow the local Lorentz transformations to depend on the coordinates, this formalism allows to define accelerating frames, simply by taking thelocal Lorentz transformations to depend on time.
Secondly, in the standard formulation of GR allows to can define classical fields as sections of bundles whose local transformations are functions of the coordinate transformation (diffeomorphisms) of the base manifold.
These bundles are called natural bundles, for example the coordinate transformation of the tangent bundle is the Jacobian matrix of the coordinate transformations of the base manifold. (Similarly, the inverse Jacobian matrix for the cotangent bundle).
Thus the standard formulation of GR allows the definition of vector fields, tensor fields etc. but not spinor fields, which are very important in physics.
Spinor bundles are not natural, but there is no natural way to define a general coordinate transformation of a spinor field given a diffeomorphism of the base manifold.
However, if the base manifold $M$ has a spin structure, then the frame formalism allows to define spinor fields as follows: Since $M$ is spin, $SO(M, \mathbf{g})$ can be lifted to a spin bundle $Spin(M, \mathbf{g})$ , then a spinor bundle is the associated bundle corresponding to a fundamental spinor representation, and spinor fields are sections of the spinor bundle.
This construction can be performed in local coordinates follows:
First, we can form the dual frame $\mathbf{e}^a: M \rightarrow T^{*}M$ by requiring:
$\langle \mathbf{e}^a, \mathbf{e}_b \rangle = \delta^a_b$
The dual frame can be used to define the frame components of any vector field $\mathbf{V}$:
$V^a = \langle \mathbf{e}^a, \mathbf{V} \rangle$
Conversly, one can form the "curved" components of a vectors using the original frame. For example, consider the Dirac matrices $\{\gamma^a\}$ generating the Clifford algebra $Cl(3,1)$.
Then their curved components are given by:
$\gamma^{\mu} = \gamma^a e_a^{\mu}$
More generally, one uses the metric $\mathbf{g}$ to lower "curved indices", the inverse metric to raise "curved indices".
and similarly, the Lorentz metric $\mathbf{\eta}$ for the flat indices. One uses the frame vectors and their dual to replace curved indices with flat indices and vice-versa.
Next ,the spin connection
is defined as:
$\omega_{\mu}^{ab} = e^a_{\nu}(\partial_{\mu} e^{\nu b}+ e^{\sigma b}\Gamma^{\nu}_{\sigma \nu})$
where, $\Gamma^{\nu}_{\sigma \nu}$ is the Levi-Civita connection.
It is not difficult to verify (by looking at the local Lorentz transformations) that $\omega_{\mu}^{ab}\sigma_{ab}$ is a connection on $Spin(M, \mathbf{g})$, where $\sigma_{ab}$ are the generators of the fundamental spinor representation.
- Using the above data, the fully covariant Dirac equation on $M$ takes the form:
$-i \gamma^{\mu} D_{\mu} \psi + m \psi = 0$,
where $D_{\mu}$ is the covariant derivative associated with the spin connection
$ D_{\mu} = \partial_{\mu}-i\omega_{\mu}^{ab}\sigma_{ab}$
Thus the fully covariant Dirac equation looks just like the Dirac equation coupled to a gauge field given by the spin connection.
Classical fields where this construction is possible are sections of bundles called "gauge natural bundles".
It is important to mention that the solution of the fully covariant Dirac equation depends on the frame fields, but observable quantities such as the number of bound states for example, depend only on the metric.
Update:
Since local observers are identified with points on the fibers of the frame bundle, then all frames are inertial because they can be obtained from the action of a Lorentz transformation on a single frame (i.e. point on the fiber).
The parameters of the lorentz transformation are the velocity vector and the orientation of the frame. It is explicit in the equations that we can allow variable Lorentz transformations, i.e., Lorentz transformations dependent
on the local coordinates of the base manifold, in particular on the time coordinate.
Now I'll divide my answer into two parts:
Particles: Suppose the four velocity vector of a particle moving on a geodesic is given by $V^{\mu} = \frac{dx^{\mu}}{d\tau}$, ($\tau$ is any parameter along the path) then the frame coordinates of this vector are: $V^a = e^a_{\mu} V^{\mu}$ and the components of the velociy measured by an observer moving with a velocity defined by the Lorenntz matrix $M(x)$ are
$V^{\prime b} = M^b_a(x) V^a$. Again, a variable $M$ indicates an accelerating frame.
Fields: The equations of motion will be covariant with respect to these transformations, because for sections of natural bundles, the frame vectors
do not appear in the equations of motion, while in the case of gauge natural sections such as spinors these (variable Lorentz) transformations will appear as gauge transformations and the equations of motion are constructed to be gauge invariant.
Thus, the equations of motion are not affected by local Lorentz transformations, or in other words, Physics looks the asme to all observers even if they are accelerating.