Actualy I think for the sole purpose of a "cube room" a small bunch of lines/sprites are needed and the effect can be achieved using parallax on several layers.
With the correct values, I think you could set an invisible sprite object in the middle of the layout and have it moving in specific boundaries according to the accelerometer values.
After for a more complex/navigable 3D maze, then yes heavy maths would be required, I still think a simple wireframe representation like in the example can be emulated.
Cool effect though :)
Edit: Quick example
You can have a bit of the effect when pressing the keys and moving around from one extremity of the screen to another.Kyatric2012-05-08 23:28:30