Sitecore Commerce Engine is a light weight .Net Core application which is extended with plenty of other plugins (Pricing, Carts, Promotions, Search etc.), which in turn are other independent .Net Core projects, to make an Experience Commerce solution.
Sitecore provides an SDK which can be used as a starting point for customizing the commerce solution. You can use this SDK to extend the commerce solution either by adding new plugins or extending the existing plugins.
Debugging the .Net Core applications are slightly different. To make .Net Core applications run across multiple platforms like Windows, Linux, Unix etc. it uses Kestrel web server. Kestrel web server is by default specified in ASP.Net Core project templates and Sitecore Commerce Engine is no exception.