You use a bunch of cameras, calculate a depthmap, and use the spherical video and the depthmap to apply parallax, like this [0, 1] but spherical. It's a kind of faked stereo video.

Google Jump is one such camera jig that use 16 cameras [2].

[0] http://depthy.me/ [1] http://www.scalari.net/2008/04/22/generating-stereoscopic-im... [2] https://www.google.com/get/cardboard/jump/