"1) what is the
math involved with perspective view"
Trig & Algebra II
It's just 3d projection calculations.
"2) how to implement it"
Depends how you want to go about it. Do you want to go for a more fake view found in the pictures you posted? If so you can fake alot of that with precalculated tables and using a patern on the rode to give a sense of speed.
Or if you want to go full out Mario Kart style. Then you have to get a bit more complicated with using a viewing matrix and projecting to the floor. There is a good tutorial on the basic informaiton on how to do it for gba by dark fader but you can easly take the concept and apply it to cell phones.