Virtual reality technology is a computer simulation that allows the creation and experience of virtual worlds, using computers to generate a simulated environment into which the user is immersed. Through a theoretical exposition of 3D virtual reality technology, the elements of teaching and learning and virtual reality technology are analyzed in terms of abstract virtual cognition and concrete modeling techniques, and the forms of application of virtual reality technology in high school physics teaching are described, along with associated educational technology theories. The era of core literacy development poses new challenges to basic teaching and requires new teaching methods and approaches to adapt. The development of 3D virtual reality technology has provided new opportunities for teaching reform. Firstly, the unique charm of virtual reality technology itself has deeply attracted many experts and scholars to explore its application in pedagogy. Secondly, the scale and effect of virtual reality technology in pedagogy applications are still far from the ideal goal in people’s mind, and further exploration and research are needed in the theoretical support of educational technology research. Thirdly, in the process of high school basic teaching, on the one hand, basic experiments play a crucial role, and on the other hand, transforming abstract basic principles and concepts into concrete visible and operable teaching methods is also an important direction for its future development. Combined with the development tools and software to build processes and models, the knowledge of electricity and mechanics in high school physics is modeled in 3Ds MAX and Unity3D to provide technical support for the application of virtual reality in high school physics teaching and to promote the reform of high school physics teaching. Based on an in-depth analysis of virtual reality technology in the construction of teaching resources, this paper explores the feasibility of using software systems and hardware facilities of 3D virtual reality technology in high school physics teaching, such as experimental demonstration, geometric modeling, and 3D graphic transformation. It fits the cognitive level of high school students, constructs 3D virtual scenes and virtual object motion trajectory models that meet the requirements of the high school physics curriculum, and promotes the application of virtual reality technology in high school physics teaching and visualizing abstract physics knowledge, with clear student understanding and significant improvement in learning efficiency.