You must activate "Windows Hypervisor Platform".
To do this, search for "windows resources" on Start menu. Open the "Activate/Deactivate Windows Resources" in the search result.
Select the option "Windows Hypervisor Platform" on the list and click Ok. This is an API exposed by Microsoft to make third parties virtualization providers compatible with Hyper-V, witch is used by WSL2.
That's because only one hypervisor may run at once on the host machine. So, the Microsoft Hyper-V hypervisor used by WSL2 prevents the VirtualBox to use the processor virtualization extensions.
See the FAQ below:
https://docs.microsoft.com/en-us/windows/wsl/wsl2-faq#will-i-be-able-to-run-wsl-2-and-other-3rd-party-virtualization-tools-such-as-vmware-or-virtualbox