Is it possible to have a module (unit) under Delphi that converts it to ISO 7185 use?

It is not possible for several reasons. First, there are several differences between the languages that are purely syntactic in nature, such as the way comments work. Second, there is no way to write, for example, file handling functions that accept all types of files. Third, there are features such as interprocedure gotos that only the compiler can implement.

I have seen many claims in the past that it is "easy to bridge the differences between ISO Pascal and the Delphi language", but it is usually apparent that those making the claim haven't read the ISO 7185 standard in any detail. It simply isn't that easy.