Download Android 5 Lollipop For Galaxy Tab 2 P3110 P3100

Android 5 Lollipop is now available for Samsung Galaxy Tab 2 P3110 and P3100 variants thanks to the hard working cyanogen mod team that released CM12 for Galaxy Tab 2. For those who do not know CM is based on AOSP project which takes contributions from myriad talented people. It is possible to to use this ROM without any Gapp installed but you can always add them later if you need them.  Here are the installation instructions:

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Copy GApps and CM-Rom ZIPs to your internal SD Card (download links given at the bottom of this post)
Boot into custom philz recovery (vol up and power button together)
wipe data factory reset
wipe cache
wipe dalvic cache
format system
Flash CM-Rom ZIP from internal SD Card
Flash GApps zip from internal SD Card
Reboot
Don’t restore system data using Titanium Backup
Restoring Apps + Data might cause problems and is not recommended, avoid it if possible

Source Galaxy tab review