NOTE
I can't make much time now, so I'll post small breakdowns little by little. Thanks for the understanding.
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Although it is still not as good as 2D animation, the advantage of 3D is that it can be viewed from all directions, also making it easy to add randomness and interaction.
I think it will look 3D in VR because it is constructed with a 3D mesh.
No textures are used except for translucent wind FX.
Also, all but this wind FX are opaque with Masked Blend.
with UE5 Niagara
<3D Smoke with Voronoi noise>
The procedure for making smoke shapes is almost the same as in the following video (Blender).
https://www.youtube.com/watch?v=eL6O3qN-d4E&t=142s
Displacement of the vertices of the sphere mesh using Voronoi noise.
These flames and smoke are also 3D polygon meshes. (Used Houdini)
It is just a frame-by-frame output of the animated meshes, one per frame.
The blast is made to affect an existing explosion a bit.