Do I need a mac, can I build it in windows or could I use VirtualBox/Emulator?
you do need a mac and unity pro as far as i know. good luck
From Unity’s system requirements:
System requirements for Unity iOS
developmentIn addition to the general system
requirements:Only Unity OS X version supports iOS
as build platformXcode 4.3
I’ve seen a few reports of people managing to run Unity within VMWare, over the years, but I get the impression it’s pretty unstable.