This would have to be some third-party tool, if it exists, that would make something like an .exe, or that has an app you can install on the VR device.
Also, do you mean real-time VR, or just a virtual tour but done in VR (that is, still images that are stereoscopic, and have hotspots to move from one still image to another)?
As such, since it is outside the realm of Corona itself, I've never looked into whether such apps exist so can't say which ones are out there :) Maybe folks in the community can chime in.