A vCPU (virtual CPU) is a unit of CPU compute that cloud providers allocate to your instance. It's not a physical chip — it's a virtualized slice of a physical CPU core.
On most cloud providers, 1 vCPU = 1 hardware thread. Modern CPUs use hyperthreading (Intel) or SMT (AMD), which makes each physical core appear as 2 threads. So 1 physical core = 2 vCPUs.
When you see a GPU instance with "26 vCPUs," that means you get 26 hardware threads — roughly 13 physical cores — dedicated to your instance for data loading, preprocessing, and running your training framework.