With the rapid development of artificial intelligence (AI) applications, an emerging class of AI accelerators, termed Inter-core Connected Neural Processing Units (NPU), has been adopted in both cloud and edge computing environments, like Graphcore IPU, Tenstorrent, etc. Despite their innovative design, these NPUs often demand substantial hardware resources, leading to suboptimal resource utilization due to the imbalance of hardware requirements across various tasks. To address this issue, prior research has explored virtualization techniques for monolithic NPUs, but has neglected inter-core connected NPUs with the hardware topology. This paper introduces vNPU, the first comprehensive virtualization design for inter-core connected NPUs, integrating three novel techniques: (1) NPU route virtualization, which redirects instruction and data flow from virtual NPU cores to physical ones, creating a virtual topology; (2) NPU memory virtualization, designed to minimize translation stalls for SRAM-centric and NoC-equipped NPU cores, thereby maximizing the memory bandwidth; and (3) Best-effort topology mapping, which determines the optimal mapping from all candidate virtual topologies, balancing resource utilization with end-to-end performance. We have developed a prototype of vNPU on both an FPGA platform (Chipyard+FireSim) and a simulator (DCRA). Evaluation results indicate that, compared to other virtualization approaches such as unified virtual memory and MIG, vNPU achieves up to a 2x performance improvement across various ML models, with only 2% hardware cost.