read application note of microchip for single to three phase also ir2130 application note is good help for u. for calculation and references see "power electronics by MUHAMMAD RASHID"
First, rectify the single phase AC to DC. Then, use a 3-phase bridge rectifier to convert the DC to 3-phase AC. Use a microcontroller to generate the SPWM signals. Generate the signals 120' out of phase. You can use a dsPIC30 or dsPIC33 motor control microcontroller to generate the SPWM signals. Use feedback to keep the output voltage regulated.