The Vrml export with Max exporter is quite simple
You'll have a good file with a minimum of options

Step 1: Go to "File>Export"

Chose the export type : VRML97(*.WRL)
Click on save

Step 2: In the exporter window :
Check the "Normal" box
In case of animation in the scene, check the "Coordinate Interpolators"

Polygons Type chose "Triangles"
Chose a camera in "Initial view" if needed

Digits of Precision : use the precision according to your scene

Max exporter use relative texture path
If Vrml and Textures are at same level, no url needed
If Vrml is at root and textures in a folder, the url is : url "./Folder/Map.jpg"
If Vrml and textures are in individual folders at same level the url is : url "../Folder/Map.jpg"

| ! | Keep in mind that realtime engines needs square maps with n exp2 size (8, 16, 32 64, 128, 256,512...)
You can combin them, for example you can have an image 128 x 512.
There are exceptions :
In environement map you must have a width equal to the height,.
The alpha map must have the same dimensions as the diffuse map (if you use one)
Vrml format can only save Blinn material with simple texture in Diffuse channel.
Webseed Studio 3D only supports JPEG, GIF and PNG (8 and 24 bits)