How to set up a VR scene

I’m completly new in this, and I want to build a VR scene, but actually I don’t know how to start.

I don’t know if the glasses with the smartphone have to do all the work (rendering, and get sensor values)
or actually the computer has to do all the work and then send it to the glasses (synchronization). So, Could someone help me with maybe a tutorial or an advice to start this project?

First, setup a very normal scene like you do normally in any game.
Download google cardboard sdk from here:

Import the unity package into your assets by importing custom packages.
In the player setting>>XR settings >>enable Virtual Reality supported

This video is very basic to start VR in unity, try this.