Does Pro Tools read broadcast timecode from WAV?

Yes, from the bext chunk, which is what Spot to Original Time Stamp uses.

Should I split before or after import?

Either works. Splitting first gives readable filenames, which matters on large sessions.

Will the imported files be copied into the session?

Yes when converting to mono, since Pro Tools writes new files into the audio folder.

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How to bring poly WAV field recordings into Pro Tools

Pro Tools handles poly files well, but dialogue editing still happens on mono tracks with readable names.

Pro Tools imports multichannel WAV files directly, and Import Audio lets you convert channels to mono on the way in. That is usually what a dialogue editor wants: one lane per microphone, spotted to the original timecode.

Import Audio, split to mono

In the Import Audio dialog, choose to split multichannel files into mono. Pro Tools writes one mono file per channel into the session audio folder and places them on consecutive tracks.

Spot to original timestamp

Set the timeline to timecode, select the clips and spot to Original Time Stamp. Because the poly file carries one start timecode, every derived mono clip lands at the same frame and phase relationships are preserved.

Naming the tracks

Track names from iXML often survive the import, but not in every version.
If channels arrive as .01 through .08, rename the Pro Tools tracks to Boom, Lav1 and so on.
Splitting to named mono files before import removes the guesswork completely.

Session sample rate

Match the session rate to the recordings. A 48 kHz session importing 48 kHz files does no conversion at all, which keeps the import instant and the audio bit identical.

Field recorder workflows

The Field Recorder Workflow in Pro Tools Ultimate can match alternate channels from the original poly files to a synced guide track. It relies on complete metadata, which is another reason to keep the originals untouched.