VR in Windows 10 Mobile

Hi! What VR-SDK do you need to implement in Windows 10 Mobile and Web-VR?

P. S. Please give a specific answer and, if possible, links to manuals and other useful materials! Thanks

I do not have the answer but you may find it here.
There are some good materials for this at WebVR
also see Create VR on the Web using Unity3D - Mozilla Hacks - the Web developer blog

Unity does not support WebVR. This is from Mozilla, so you may be able to get more from there.