here are the steps from a previous discussion
1) Set the camera to panoramic
2) Set the projection to cube map
3) Enable side-by-side stereo
4) Set the resolution to Virtual reality -> GearVR stereo cube map (18432 x 1536).
5) Save as 8bpc PNG
6) Put your phone into the gearvr and wait for the oculus app to start.
7) Find and install the ORBX media player (start it and download the samples if you want to).
8) Close the app and put your PNG into /phone/ORBX/media/