Hi there,
Not quite clean but post mortem here are the steps used to make it work
On the jail host :
* make vbox kernel module : %make -C /usr/ports/emulators/virtualbox-ose-kmod install clean
* load it : %/usr/local/etc/rc.d/vboxnet start
* mount src dir used to build module on jail used : %mount -t nullfs /usr/src /path/to/my/jail/basejail/usr/src
* allow sysv : %echo "jail_sysvipc_allow=\"YES\"" | tee -a /etc/rc.conf
* unhide devices needed by vbox on jail :
%diff /usr/src/etc/defaults/devfs.rules /etc/defaults/devfs.rules
34a35,36
> add path vboxdrv0 unhide
> add path vboxnetctl unhide
* start or restart jail .
In the jail :
* edit virtualbox-ose Makefile to avoid the build of module by commenting the RUN_DEPENDS line
* build vbox : make -C /usr/ports/emulators/virtualbox-ose install clean