The SOFAlizer audio filter in FFmpeg can do that.
SOFAlizer uses head-related transfer functions (HRTFs) to create virtual loudspeakers around the user for binaural listening via headphones (audio formats up to 9 channels supported). The HRTFs are stored in SOFA files (see http://www.sofacoustics.org/ for a database). SOFAlizer is developed at the Acoustics Research Institute (ARI) of the Austrian Academy of Sciences.