thank you for your questions!
RAW development and LUT application are usually handled in two separate processing steps as this has several advantages. While it is possible to convert the CUBE files to Camera Raw Profiles, this is not the workflow I would recommend because the library has not been designed for this purpose. I would suggest you develop your RAW images in Camera RAW first. When developing your RAW images try to retain as much detail in the images as possible. In other words don't blow out your highlights, don't crush your shadows and keep channel saturation in check. This ensures that when you open your developed RAW image in Photoshop, the Film Emulation LUT you apply has the most information to work with.
Since you're going to apply the film emulation LUTs to a developed RAW image in Photoshop (Adjustment Layer -> Color Lookup Adjustment), you'll want to choose the "Generic Rec709" LUTs from both ImpulZ and OSIRIS. The different input and output options are explained here.
Really sorry about the lack of RAW processing info, we've not had many requests like yours so far. I'm here if you have any other questions or thoughts!
John // VC