Here is a list of applications which provide the JPEG lossless rotation feature based on the IJG code:

Jpegcrop [Guido Vollbeding] (Windows) - Sample application
cPicture [Jürgen Eidt] (Windows) - Includes lossless cropping, Exif patch and automatic Exif orientation correction!
PIE [PicMeta Software] (Windows) - Picture Information Extractor, includes Exif patch
EXIF Image Viewer [Michal Kowalski] (Windows) - Digital [...]SHARETHIS.addEntry({ title: "Lossless jpeg applications", url: "http://designcreatology.com/b/graphic-design/tools/lossless-jpeg-applications/" });