Well, if you are familiar with regular Gentoo installation process(by using [http://www.gentoo.org/doc/en/handbook/ Handbook] instead of GUI stuff) you should know how to setup Gentoo chtoot :). Otherwise use these instructions.
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* Firstly, you need Gentoo stage tarball. You can borrow it from any [http://www.gentoo.org/main/en/mirrolrs2.xml mirror] (use releases/<platform>/current sub directory).
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* Lets think you are using stage3-i686-20090623.tar.bz2, then:
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mkdir chroot-gentoo
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tar xjpf stage3-i686-20090623.tar.bz2 -C chroot-gentoo