Hi Edoardo,
you didn't say what you were actually trying to do?
.mrc and .mrcs files are identical internally, but are treated differently by EMAN2. This is a hack due to the fact that people create 2-D "MRC stacks" which are actually a single 3-D volume, but the file format doesn't have a (single widely implemented) way to distinguish internally between 3-D volumes and stacks of particles.
If you use a file with the .mrcs option with ANY EMAN2 program it will be treated as a set of 2-D images. The same file with .mrc extension will be treated as a 3-D volume. Basically every other CryoEM format actually distinguishes between stacks of 2-D images and 3-D volumes (and a few actually support stacks of volumes without any obscene hacks).
e2proc2d.py (and e2proc3d.py) are designed to work with files that contain sets of 2-D (or sets of 3-D) images.
The --unstacking option is designed to take a file containing N images and output N files each containing a single image, eg -
e2proc2d.py file.mrcs out.mrcs --unstacking
will produce out-1.mrcs, out-2.mrcs, ...