Do you know how glass refracts the light? Everybody knows that from school. So we can use the knowledge from school and build a pinhole fisheye camera.
Everything works like building the camera made from match box. Just instead of matchbox you should use the glass box. If you are doing pinhole camera for 35mm film you must form 35mm x 35mm x 20mm piece of glass. You’ll need a glass sheet and make it to 35 × 35 mm square. Measure the thickness of the glass. In my case it was 4mm. Simple math 20 / 4 = 5 pieces of glass. Glue all 5 pieces with super glue. Be careful and use enough glue to cover the entire surface of glass. Paint the edges black it will help you to avoid unwanted light leaks in your pictures.
The second part is the same like constructing usual pinhole camera. You just must to know that for the lens you should use approximately 0.2 mm hole.
That’s all and have fun!