for starters, not all games have surround sound, so you may not get it in all games.
A good set of surround headphones would be the Logitech G35. Logitech tend to have good gaming headphones, if any of them suits you better, go for that one.
Try checking out Logitech Wireless Gaming Headset, I've read that it has a 7.1 surround sound. A very reliable gaming headphone which provide no lag at all. It has a noise cancelling mic and three programmable keys.