Just Do It!
You can make VR, it's easier than you think.
360 Video Content Creation (videos, sometimes fancy videos)
First, The easiest thing to do is get yourself a Ricoh Theta 360 camera
Shoot a short film, animation, or set of stills.
Stills look great at 4k x 2k, and the video is pretty low res at 1080p,
You can buy it right here for under $300. That's 7% the cost of a 360 GoPro rig ($3849) .
Handheld Theta Concert Footage
Interactive Content Creation (games)
Play some VR Games, see what you like, what you don't
Unity or Unreal
Pick one, find a tutorial, start making content.
Find a Game Jam, enter it. Try and Win. Atleast Finish.
A roller coaster, a first person shooter, or a flight sim. Something with lots of crazy head turn mechanics. They are overdone and hard to make good.
Detailed environments, static spaces, spaces to explore, fun stories, good animation, driving games.