Create folder if it doesn’t exist:
# mkdir /mnt/cdrom
Create memory disk device:
# mdconfig -a -t vnode -f file.iso -u 0
There will be /dev/md0 device.
Mount device md0:
# mount -t cd9660 /dev/md0 /mnt/cdrom
Finish.
To unmount:
# umount /mnt/cdrom
# mdconfig -d -u 0