The obvious way is using 3D software and the results can be great, but more often than not they are not stellar. I would love to see great 2D artists apply their skills and draw, design and paint for VR. I created a Challenge at herox.com: VR Illustration – Web Development Toolkit …
… but at the same time I am working on figuring this out myself – with HTML5 / JS and Bootstrap. I plan to look into Blender workflows that can create the kind of grid that I have in mind. I hope a few people will get inspired once the first convincing proofs of concept exist.
Personally I find the vision thrilling: Memes at DeviantArt.org (like a 360 degree original character one), artists at Patreon painting for VR, collaborations, maybe social platforms for hand drawn art and 180 degree animated loops would rock my world.
In the case of comics I am pretty sure that this will be a thing in the very near future, but in the case of the less mainstream opportunities I fear that they might be missed. Please everybody, remind me to not let that happen 🙂