https://apps.apple.com/jp/app/360inar/id1640245991
App screenshots for the instructions
https://www.ikejun.jp/index.php/360inspatial/
This app allows you to create unique semi-transparent spheres using your photos or image files. You can adjust a special transparency level that appears translucent from the outside but fully visible from the inside. These spheres can be exported as USDZ files, compatible with AR QuickLook on iPhone and iPad.
Create perfect sphere panoramas from 1:2 photos taken with a 360 camera. The app also supports swapping the orientation of loaded photos, making it versatile for portrait images.