Here is a pair of headphones with binaural microphones that let you record 3D audio. The Hooke Verse can record 3D audio to iOS and Android devices. You can also record to DSLR, GoPro, and other comparable cameras.
No need for special equipment to listen to 3D audio you have already recorded. The Hooke Verse is compatible with iOS and Android devices. You can get yours for under $240 at this time.