Putting VirtualBox in a jail is not possible. This is a too complex piece of software which need various direct accesses to some parts of the kernel and this is a NONSENSE, either you virtualise a full FreeBSD MATE desktop in a VirtualBox host either you set it up in a jail. VirtualBox and Jail play the same role, VirtualBox is just a more advanced solution (and heavy) to isolate a part of a system. Jail is simply perfect for "lightweight" isolation, this is fundamentally an advanced "chroot" environment. The main advantage of a jail is that it consumes nearly nothing in memory or additional CPU power. You can set up jails on old computer with less that 512GB of memory... for VirtualBox you need a powerful processor and much more memory
But setting up a MATE desktop in a jail is theoretically possible, but this is not easy because you must trigger the
devfs.rules parameters with "hide/unhide" in order to make available some base system devices in the jail. You must also play with some funny rules at jail setting up as "allow.raw.sockets" etc etc. I saw a blog where a guy managed to set up a full Linux distro in a FreBSD jail... and finally ?
You will get something with a very lot of limitations. Many applications won't work... because jail is not a virtualization. The most problematic limitation is the inability to mount file system dynamically. When a jail is started it is impossible to mount dynamically what is called by FreeBSD an unsafe file system. But in fact the only safe file system you could dynamically mount is a ZFS file system, so no way to access to a samba share from within a jail for example. Some people complained about that. In their opinion, administrator should have the choice to determine what is safe or unsafe, and some guys made in the past a kernel patch to override this limitation, but as today FreeBSD developer have not heard this request.
If you have a powerful processor with at less 8 go of RAM, so set up a full FreeBSD MATE desktop in VirtualBox, forget the jail this would be a loss of time. But the good policy is simply to set up MATE desktop onto your base system and isolate "critical" services through a collection of "jail services". For example you can isolate the samba server in a dedicated jail. So if somebody breaks the access to "samba", he will have some difficulties to access and compromise the host. You can set up in jail some proxies services as Tor, Privoxy, Squid. You can also isolate a Bind DNS server...
This is what I have done on my home made server. My base system is fundamentally a desktop environment with several graphic interfaces (LXDE, Lumina DE, Windowmaker...), I switch between them with the WDM logon manager. All server functionalities are "imprisoned" in a collection of 5 jails. One jail is dedicated to several "proxies", an other is a radius, etc., etc.
Follow this tutorial :
https://www.freebsd.org/doc/handbook/jails-application.html