I believe that you are looking at the wrong direction.
KVM is not an application. QEMU, the standard user interface for KVM, is mostly a front-end. The main part of KVM lies within the Linux kernel. You would have to provide an equivalent of that kernel code for OS X.
This is a completely different beast than application porting. There is no standard like POSIX within the kernel of an operating system - there is not even the guarantee of internal interface compatibility between different versions of the same kernel. The Linux and OS X kernels are completely different even in their basic design, since OS X uses a Mach-based kernel.
You will have to understand how both kernels work and find out what changes you need to make. Depending on how different the two kernels are, your task might even amount to a full re-implementation of KVM. You will also need a concrete understanding of how virtualization is implemented on modern CPUs and quite probably a more than passing knowledge of assembly and various low-level computer specifics.