This seems like a very basic condition, and that going from 0 to 'just a single sheet of light sensitive cells' is almost nothing. But of course that is not the case. Before that you would need (+++):
1) Photoreceptor Proteins 2) Functional nervous system or signal processing pathways 3) A machinery to translate the absorption of light into an electrical signal 4) A system for coordinating these signal with other parts of the organism . . .