Xbox one X - surround with stereo headphones is possible

Solution 1:

This isn't really a gaming question, but:

What I would like to do is to have surround sound inside headphone while playing on xbox one X ( if is possible )

Xbox One supports surround sound if you have the appropriate audio devices for it. Stereo headphones will not have surround sound.

Do i need a gaming headphone if I want to use it with xbox one x or any headphone could work?

Any headphones will work with your Xbox One. Whatever materials were included with the headphones (manual, the box they came in, etc.) will indicate if they are stereo or surround sound.

Does virtual surround headphone use some sort of surround effect to simulate surround and is not necessary on xbox because the console also does it?

This is extremely dependent on what game you're playing. Surround sound can be simulated in stereo, but this isn't the same as having multiple speakers. Not all games will support proper surround sound, nor will all games simulate it for stereo output.

Can the correct headphone simulate a 5.1 / 7.1 and the sound of an object moving from back to front?

This is what depends on what game you're playing. Directional audio can be simulated in stereo, but this is done by the game, not your headphones.

Solution 2:

Surround sound headphones will only work if your headphones support it.

If your headphones only has two speakers, there's no physical way for it to simulate "forward" and "backwards" on it. You just physically cannot do it.