I went to a 30-d Imax theatre and was curious how it worked.
I noticed that the lens were polarized. One side was crossed with respect
to the other.
Yes, that is right. What they do is take two pictures of a scene from
slightly displaced cameras, just like your
two eyes are a small distance apart. Then when they project
it they make sure the right eye scene has one polarization
that will pass through the polarizer over your right eye,
and the left eye scene has the other polarization, and
passes through to your left eye. So your two eyes are seeing
slightly different 2D images, and they reconstruct it
into a 3D image.
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Update: June 2012