You need a transmitter / receiver for audio out and microphone.
If you can find these to purchase separately you could wire one onto the headphones and connect the other to the computer.
These will require power, so there would also need to be a battery on the headphone end.
I guess if you were really keen on doing this you could build that module with battery and transmitter+receiver and attach it to the headphones.
The computer end is probably easier because you can draw power from the computer.
Unless this is done as a hobby, I can't see that it is worth it.
Just buy a set of wireless headphones.
I have a Logitech G930 headset and I find these pretty good, although I can't really pick the directional sound they claim.