Virtual Reality (VR) is transforming cognitive and psychological research by enabling immersive simulations that elicit authentic emotional responses. The high demand for VR-based emotion recognition is also evident in fields such as mental healthcare, education, or entertainment, where understanding users' emotional states can enhance user experience and system effectiveness. However, the lack of comprehensive datasets hinders progress in VR-based emotion recognition. In this paper, we present a comprehensive, multi-faceted eye-tracking dataset collected from 26 participants using 28 emotional video stimuli rendered in a customized virtual environment. Our dataset is the first to incorporate high-frame-rate periocular videos, capturing subtle motions, such as micro-expressions and eyebrow shifts, which are critical for emotion analysis. Additionally, it includes high-frequency eye-tracking data, offering gaze direction and pupil dynamics at four times the frequency of existing datasets. Our dataset is also unique in providing emotion annotations according to Ekman's emotion model and, as such, offering experiments impossible using existing datasets. Our benchmark evaluations show that fusing the multi-faceted eye-tracking signals in our dataset significantly improves emotion recognition accuracy. As such, our work has the potential to significantly accelerate and enable entirely new research on emotion-aware VR applications.