This app was mentioned in 4 comments, with an average of 3.50 upvotes
I mean you could use any video editing app that reverses video:
https://play.google.com/store/apps/details?id=com.mobile.bizo.reverse&hl=en
the hard part is talking in reverse. The only one who was really good at it was TMFAP (Michael J. Anderson). He has a video explaining how he did it:
https://www.youtube.com/watch?v=E_q7rZJljKY
then you talk in reverse, record it, then reverse the footage. Lynch needs subtitles for everyone else who does it, because you can't really understand them without it.
edit: watching back, they also add some reverse reverb audio effects
You can watch it again, you know. Our even make your own ones with your phone camera and an app like this one: https://play.google.com/store/apps/details?id=com.mobile.bizo.reverse&hl=en