Android,iphone,blackberry, Virtual reality content creation
I wouldn't suggest trying to do it manually unless you are a mathematician - as it really is all about the transforms that take your cylindrical shots and calculate views and sight lines in real time.

Generally this would be done using one of the commercially available panorama to virtual tour applications. There are many out there - I have only used one, but the functionality seems similar across them all.

Try out something like Pano2VR, which has a free trial version to get a feel for how it works.