5.1 headphones

I apologize if this is a little off topic. Could anyone point me to a low cost surround sound processor which will take
a DVD optical output and do the required signal processing (head related transfer function type) to emulate 5 channel surround sound for stereo heaphones. So far, I've come across the AKG Hearo 999 Audiosphere and the Sennheiser Lucas products but my wife won't let me spend ~$1K on headphones. Thanks in advance,
Kevin
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